Pengaruh Umur Perusahaan, Capital Intensity, dan Current Ratio Terhadap Tax Avoidance

Authors

  • Shafa Salsabila Najwa Universitas Pamulang, Indonesia
  • Fina Ratnasari Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.57235/mantap.v4i2.9029

Keywords:

Umur Perusahaan; Capital Intensity; Current Ratio; Tax Avoidance

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh umur perusahaan, capital intensity, dan current ratio terhadap tax avoidance pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini berjumlah 132 perusahaan dan diperoleh sampel sebanyak 44 perusahaan yang dipilih menggunakan teknik purposive sampling, sehingga menghasilkan 220 observasi selama periode penelitian. Metode analisis yang digunakan adalah uji statistik deskriptif, estimasi model regresi data panel, uji koefisien determinasi (R²), uji parsial (uji t), dan uji simultan (uji F) dengan bantuan perangkat lunak Eviews 13. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial, umur perusahaan berpengaruh terhadap tax avoidance, sedangkan capital intensity dan current ratio tidak berpengaruh tax avoidance. Berdasarkan hasil analisis secara simultan dapat disimpulkan bahwa umur perusahaan, capital intensity, dan current ratio berpengaruh terhadap tax avoidance pada sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020-2024.

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References

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Published

2026-08-25

How to Cite

Shafa Salsabila Najwa, & Fina Ratnasari. (2026). Pengaruh Umur Perusahaan, Capital Intensity, dan Current Ratio Terhadap Tax Avoidance. Journal of Management Accounting, Tax and Production, 4(2), 211–217. https://doi.org/10.57235/mantap.v4i2.9029

Issue

Vol. 4 No. 2 (2024): September 2026

Section

Articles

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