Statistical Analysis of Sales Growth and Capital Intensity in Tax Avoidance in the Consumer Non-Cyclicals Sector on the Indonesia Stock Exchange

Yeni Nirmala; D. Tialurra Della  Nabila

doi:10.55927/eajmr.v4i1.12696

Authors

Yeni Nirmala Universitas Mataram
D. Tialurra Della Nabila Universitas Mataram

DOI:

https://doi.org/10.55927/eajmr.v4i1.12696

Keywords:

Sales Growth, Capital Intensity, Tax Avoidance

Abstract

The consumer non-cyclicals sector refers to the primary goods sector that tends to have more stable performance even during economic recessions. This condition allows companies in this sector. The objective of this research is to investigate experimentally the partial and concurrent impacts sales growth and capital intensity on tax evasion. Using a sample of 150 businesses, the study takes a quantitative approach and applies multiple linear regression analysis using SPSS 26. The results of the research show that capital intensity has a positive and major impact on tax avoidance, sales growth has a negative and large impact on tax avoidance, and both sales growth and capital intensity have a significant impact on tax avoidance at the same time.

References

Ainniyya, S. M., Sumiati, A., & Susanti, S. (2021). Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance. Owner, 5(2), 525–535. https://doi.org/10.33395/owner.v5i2.453

Amandha Cahyamustika, M., & Meita Oktaviani, R. (2024). PENGARUH PROFITABILITAS, INTENSITAS MODAL, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK. Jurnal GeoEkonomi, 15(1), 1–13. https://doi.org/10.36277/geoekonomi.v15i1.328

Damayanti Endah, S. (2024). PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI OLEH KOMITE MANAJEMEN. JIMEA, 8, 1–24.

Deegan, Craig. (2014). Financial accounting theory. McGraw-Hill Education (Australia).

Dewi Novitasari, S., Eko Madyo Sutanto, & Faiz Rahman Siddiq. (2022). The effect of liquidity, leverage, capital intencity and profitability toward tax aggresiveness. Accounting and Finance Studies, 2(3), 114–130. https://doi.org/10.47153/afs23.4052022

Dhia Prawati, L., & Pinta Uli Hutagalung, J. (2020). THE EFFECT OF CAPITAL INTENSITY, EXECUTIVE CHARACTERISTICS, AND SALES GROWTH ON TAX AVOIDANCE. In Journal of Applied Finance and Accounting (Vol. 7, Issue 1). www.idx.co.id

Hanum, K., Gusmiarni, G., & Suratman, A. (2024). Pengaruh Good Corporate Governance, Leverage, dan Sales Growth terhadap Tax Avoidance dengan Ukuran KAP sebagai Pemoderasi. Jurnal Akuntansi Dan Governance, 5(1), 73. https://doi.org/10.24853/jago.5.1.73-94

Hilmi, M. F., Amalia, S. N., Amry, Z., & Setiawati, S. (2022). Pengaruh Dewan Komisaris Independen, Komite Audit, Leverage dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017. Owner, 6(4), 3533–3540. https://doi.org/10.33395/owner.v6i4.1178

Irawati, W., Akbar, Z., Wulandari, R., & Barli, H. (2020). Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2), 190–199. https://doi.org/10.30656/jak.v7i2.2307

Junrida, S., Djuharni, D., & Author, C. (2023). Journal of Business and Management Studies The Effect of Corporate Governance, Sales Growth, and Capital Intensity on Tax Avoidance STIE Malangkuçeçwara, Indonesia. https://doi.org/10.32996/jbms

Machmuddah, Z. (2023). Profitability, Capital Intensity, and Company Size against Tax Avoidance with Leverage as an Intervening Variable. In Journal of Applied Accounting and Taxation Article History (Vol. 8, Issue 1).

Made Ary Dwitayanti. (2024). Peran Pajak Dalam Pemerataan Pembangunan Nasional.

Marfiana, A., Praka, Y., Putra, M., Keuangan, P., Stan, N., & Id, A. M. A. (2021). The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance. Jurnal Manajemen STIE Muhammadiyah Palopo, 7(1).

Na’imah, S., Yanto, H., Baroroh, N., & Hajawiyah, A. (2023, November 28). The Influence of Capital Intensity, Sales Growth, Financial Distress, and Accounting Conservatism on Tax Avoidance: Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2020. https://doi.org/10.4108/eai.9-8-2022.2338673

Nor Rahma Rizka, & Rika Meidiana Rahayu. (2023). Does Firm Size Moderating Influence Of Sales Growth On Tax Avoidance ? JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(2), 310–322. https://doi.org/10.30656/jak.v10i2.5526

Noviawan, L. A., & Utamie, D. N. (n.d.). PENGARUH MANAGERIAL TENURE TERHADAP TAX AVOIDANCE. In Jurnal Studi Akuntansi dan Keuangan (Vol. 3, Issue 1).

Novriyanti, I., Wahana, W., & Dalam, W. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. In Journal of Applied Accounting and Taxation Article History (Vol. 5, Issue 1). www.pajak.go.id

Nurhaliza, H., & Rahma Sari, I. (2023). THE INFLUENCE OF INSTITUTIONAL OWNERSHIP, INDEPENDENT COMMISSIONERS AND CAPITAL INTENSITY ON TAX AVOIDANCE. SOCIAL SCIENCES AND BUSINESS, 2(4). https://ojs.transpublika.com/index.php/JHSSB/

Prastiawati, E. (n.d.). The Effect of Profitability, Sales Growth, and Capital Intensity on Tax Avoidance (Vol. 2, Issue 1).

Proconsult. (n.d.). Kasus Penghindaran Pajak Perusahaan di Indonesia. 2023.

Purbolakseto, R. (2024). Peran Likuiditas Sebagai Pemoderasi Pengaruh Leverage dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. JBE, 5, 1–14.

Rahma, A. A., Pratiwi, N., Mary, H., & Indriyenni, I. (2022). Pengaruh Capital Intensity, Karakteristik Perusahaan, Dan CSR Disclosure Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur. Owner, 6(1), 677–689. https://doi.org/10.33395/owner.v6i1.637

Sangata Ramadhani, W., & Nur Triyanto, D. (2020). Pengaruh Hedging, Financial Lease dan Sales Growth terhadap Agresivitas Pajak. In Journal of Applied Accounting and Taxation Article History (Vol. 5, Issue 1).

Sari, M. R., & Indrawan, I. G. A. (2022). Pengaruh kepemilikan instutional, capital intensity dan inventory intensity terhadap Tax Avoidance. Owner, 6(4), 4037–4049. https://doi.org/10.33395/owner.v6i4.1092

Sitanggang, T., & Leusiana, S. (n.d.). Eximia Journal The effect of profitability and capital intensity on tax avoidance. www.eximiajournal.com

Tanevia, V., Tanvanno, K., & Gavin, G. (2024). PENGARUH PERTUMBUHAN PENJUALAN, LIKUIDITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DI PERUSAHAAN PERBANKAN. Jesya, 7(2), 1836–1847. https://doi.org/10.36778/jesya.v7i2.1722

Troylita, S., & Yanti, H. B. (2024). PENGARUH TATA KELOLA PERUSAHAAN, INTENSITAS MODAL DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK. Oktober, 4(2), 845–854. https://doi.org/10.25105/jet.v4i2.20992

Yahya, A., Asiah, N., & Nurjanah, R. (2023). Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism. Journal of Business Management and Economic Development, 1(02), 154–165. https://doi.org/10.59653/jbmed.v1i02.56

Yani Balaka, M., & Abyan, F. (2022). METODOLOGI PENELITIAN KUANTITATIF. www.penerbitwidina.com