Pengaruh Capital intensity, Ukuran Perusahaan dan Sales Growth Terhadap Tax Avoidance

Authors

  • Yunesti Jaelani Universitas Pamulang, Indonesia
  • Lindawati Lindawati Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.57235/aurelia.v5i1.6930

Keywords:

Tax Avoidance, Capital Intensity, Ukuran Perusahaan, Sales Growth

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, ukuran perusahaan dan sales growth terhadap tax avoidance pada perusahaan sektor energy yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2023. Metode pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling, dengan jenis penelitian kuantitatif deskriptif. Data yang digunakan merupakan data sekunder, yaitu laporan keuangan tahunan perusahaan. Jumlah sampel yang digunakan dalam penelitian ini adalah 18 perusahaan sektor energy dengan pengamatan selama 5 (lima) tahun, sehingga terpilih sebanyak 90 objek pengamatan. Teknik analisis yang digunakan adalah analisis regresi data panel dengan menggunakan model regresi Random effect dengan bantuan software Eviews 12. Hasil penelitian menunjukkan bahwa capital intensity, ukuran perusahaan dan sales growth bersama-sama atau simultan berpengaruh terhadap tax avoidance. Hasil penelitian secara parsial menunjukkan bahwa capital intensity dan sales growth berpengaruh negatif terhadap tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh terhadap tax avoidance.

Downloads

Download data is not yet available.

References

Apriatna, P., & Oktris, L. (2022). The Effect of Profitability, Company Size, and Sales Growth on Tax Avoidance with Leverage as a Moderating Variable. International Journal of Innovative Science and Research Technology, 7(8), 223–230. https://doi.org/https://doi.org/10.5281/zenodo.7017881

Ariska, M., Fahru, M., & Kusuma, J. W. (2020). Leverage, Ukuran Perusahaan dan Profitabilitas dan Pengaruhnya Terhadap Tax Avoidance Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2014-2019. Jurnal Revenue, 01(01), 133–142. https://doi.org/10.46306/rev.v1i1.13

Azzahra, I. I., & Priyadi, E. S. (2024). Pengaruh Sales Growth, Capital Intensity Dan Corporation Risk Terhadap Tax Avoidance. Jurnal Akuntansi Keuangan Dan Bisnis, 2(2), 423–429. https://doi.org/https://jurnal.ittc.web.id/index.php/jakbs/index

Febriyanto, M. I., & Finatariani, E. (2021). Pengaruh Capital Intensity dan Sales Growth Terhadap Tax Avoidance. Sakuntala, 1(1), 684–700.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(3), 305–360. http://hupress.harvard.edu/catalog/JENTHF.html

Khamisan, M. S. P., & Astuti, C. D. (2023). The Effect of Capital Intensity, Transfer Pricing, and Sales Growth on Tax Avoidance with Firm Size as a Moderating Variable. Journal of Research and Community Service, 4(3), 709–720. https://doi.org/https://doi.org/10.36418/devotion.v4i3.419

Kinasih, E., Nuryati, T., Rosa, E., Faeni, D. P., & Manrejo, S. (2023). Pengaruh Capital Intensity, Profitabilitas terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi. Sinomika Journal, 2(4), 699–712. https://doi.org/https://doi.org/10.54443/sinomika.v2i4.1574

Lindawati. (2019). The Effect of Good Corporate Governance, Leverage, and Company Size on Profit Management. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 2(1), 41–50. https://doi.org/10.5281/zenodo.2533429

Nurjanah, S., & Setiawan, I. (2023). Pengaruh Leverage, Capital Intensity dan Sales Growth Terhadap Tax Avoidance. Prosiding Pekan Ilmiah Mahasiswa (PIM), 3(2), 57–66.

Putra, F. H., Yusuf, M., & Zairin, G. M. (2025). Pengaruh Capital Intensity, Inventory Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance. Jurnal Revenue Jurnal Akuntansi, 5(2), 1351–1362. https://doi.org/https://doi.org/10.46306/rev.v5i2.604

Rismawati, S., & Atmaja, S. N. C. W. (2023). Pengaruh Capital Intensity,Sales Growth dan Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di BEI Periode 2017-2021). Jurnal Revenue, 3(2), 553–566. https://doi.org/https://doi.org/10.46306/rev.v3i2.211

Sari, N., & Artati, D. (2021). Pengaruh Ukuran Perusahaan, Komite Audit dan Komisaris Independen Terhadap Tax Avoidance pada Perusahaan Property dan Real Esatate yang Terdaftar di Bursa Efek Indonesia. JIMMBA : Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi, 3(1), 99–112.

Wulandari, I., & Pratiwi, A. P. (2023). Pengaruh Ukuran Perusahaan, Sales Growth, dan Transfer Pricing Terhadap Tax Avoidance. Journal Islamic Accounting Competency, 3(2), 57–70. https://doi.org/https://doi.org/10.30631/jisacc.v3i2.1368

Yohan, & Pradipta, A. (2019). Pengaruh ROA, Leverage, Komite Audit, Size, dan Sales Growth terhadap Tax Avoidance. Jurnal Bisnis Dan Akuntansi, 21(1a-1), 1–8. https://doi.org/10.34208/jba.v21i1a-1.704

Referensi Buku :

Ghozali, P. H. I., & Ratmo, D. D. (2017). Analisis Multivariat dan Ekonometrika : Teori, Konsep, dan Aplikasi dengan Eviews 10 (A. Tejokusumo (ed.)). Badan Penerbit Universitas Diponegoro (UNDIP).

Halim, A., Bawono, I. R., & Dara, A. (2020). Perpajakan: Konsep, Aplikasi, Contoh, dan Studi Kasus (E. S. Suharsi, B. Hernalyk, B. Abdullah, & D. F. Putri (eds.)). Penerbit Salemba Empat. http://www.penerbitsalemba.com

Hery. (2017). Kajian Riset Akuntansi : Menganalisis Berbagai Hasil Penelitian Terkini dalam Bidang Akuntansi dan Keuangan (A. Pramono (ed.)). Penerbit PT Grasindo.

Downloads

Published

2026-01-31

Issue

Vol. 5 No. 1 (2026): January 2026

Section

Articles

Citation Check

License

  1. Authors certify that the work reported here has not been published before and contains no materials the publication of which would violate any copyright or other personal or proprietary right of any person or entity.
  2. Authors dont transfer or license the copyright of publishing to AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Research to publish the article in any media format, to share, to disseminate, to index, and to maximize the impact of the article in any databases.
  3. Authors hereby dont agree to transfer a copyright for publishing to AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia a Publisher of the manuscript. 
  4. Authors reserve the following: 
    1. all proprietary rights other than copyright such as patent rights; 
    2. the right to use all or part of this article in future works of our own such as in books and lectures;
    3. use for presentation in a meeting or conference and distributing copies to attendees; 
    4. use for internal training by author's company;
    5. distribution to colleagues for their research use;
    6. use in a subsequent compilation of the author's works;
    7. inclusion in a thesis or dissertation;
    8. reuse of portions or extracts from the article in other works (with full acknowledgement of final article);
    9. preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); and
    10. voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, but it should follow the open access license of Creative Common CC BY-NC License.