Pengaruh Pertumbuhan Penjualan, Capital Intensity, dan Strategi Bisnis terhadap Tax Avoidance

Arya Bagas Kurniawan; Siti Hailatul  Fikriyah

doi:10.58174/y1hyxy40

Authors

Arya Bagas Kurniawan Universitas Pamulang
Siti Hailatul Fikriyah Universitas Pamulang

DOI:

https://doi.org/10.58174/y1hyxy40

Keywords:

Sales growth, capital intensity, business strategy, tax avoidance.

Abstract

This research aims to determine the effect of sales growth, capital intensity, and business strategy on tax avoidance. The type of research used is quantitative research using secondary data obtained from www.idx.co.id. The population in this research is non-cyclical consumer sector companies in the Food and Beverage sub-sector which are listed on the Indonesia Stock Exchange in 2018-2022. The sample used in this research was 13 companies with an observation period of 5 years in the 2018-2022 period and the number of financial reports sampled in this research was 13. The analysis used was descriptive statistical analysis and panel data regression analysis. The analytical tool used in this research is analysis with the help of the Eviews version 9 program. The results of the research conducted show that simultaneously sales growth, capital intensity and business strategy influence tax avoidance. Meanwhile, partially sales growth has no effect on tax avoidance, partially it shows that capital intensity has an effect on tax avoidance and partially it shows that business strategy has no effect on tax avoidance.

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

Anggraini, F., Astri, N. D., & Minovia, A. F. (2020). Pengaruh Strategi Bisnis, Capital Intensity dan Multinationality terhadap Tax Avoidance. Akuntansi, 14(2), 37.

Anggriantari, C. D., & Purwantini, A. H. (2020). Pengaruh Profitabilitas, Capital Intensity, Inventory Intensity, Dan Leverage Pada Penghindaran Pajak. Jurnal Unimma, 137–153. http://repository.uin-suska.ac.id/58893/

Basuki, A. T. (2021). Analisis Data Panel Dalam Penelitian Ekonomi dan Bisnis. PT Rajagrafindo Persada, 1–161.

Dinda Nurrahmi, A., & Rahayu, S. S. E. . M. A. . A. . C. (2020). Pengaruh Strategi Bisnis, Transfer Pricing, dan Koneksi Politik Terhadap Tax Avoidance (Studi Pada Perusahaan di Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Akuntansi & Ekonomi FE. UN PGRI Kediri, 5(2), 48–57.

Erny Luxy D. Purba, Tri Yanti Yuniar, R. S. S. (2020). Pengaruh Strategi Bisnis, Karakteristik Perusahaan Dan Tata Kelola Perusahaan Terhadap Tax Avoidance. 42, 126–128.

Fajriah, A., Idris, A., & Nadhiroh, U. (2022). Pengaruh Pertumbuhan Penjualan, Pertumbuhan Perusahaan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Ilmiah Manajemen Dan Bisnis, 7(1), 20–29. https://doi.org/10.38043/jimb.v7i1.3501

Harianto, R. (2020). Pengaruh Strategi Bisnis, Kepemilikan Institusional dan Kebijakan Utang Terhadap Penghindaran Pajak. Liability, 02(1), 49–69.

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

Lusiana Claudia, S. D. M. (2020). Pengaruh Strategi Bisnis dan Sales Growth terhadap Tax Avoidance dengan Capital Intensity sebagai Variabel Moderasi. 2019, 1–8.

Maitriyadewi, N. L. R. P., & Noviari, N. (2020). Manajemen Laba, Profitabilitas dan Kepemilikan Keluarga dan Tax Avoidance. E-Jurnal Akuntansi, 30(6), 1382. https://doi.org/10.24843/eja.2020.v30.i06.p04

Marta, D., & Nofriyanti. (2023). Pengaruh Intensitas Modal, Pertumbuhan Penjualan, Dan Ukuran Perusahan Terhadap Penghindaran Pajak. Journal of Chemical Information and Modeling, 53(1), 160.

Ningsih, I. A. M. W., & Noviari, N. (2022). Financial Distress, Sales Growth, Profitabilitas dan Penghindaran Pajak. E-Jurnal Akuntansi, 32(1), 3542. https://doi.org/10.24843/eja.2022.v32.i01.p17

Pertiwi, F. V., & Masripah, M. (2023). Pengaruh Pertumbuhan Penjualan, Transfer Pricing, dan Strategi Bisnis terhadap Penghindaran Pajak. Accounting Student Research Journal, 2(1), 1–19. https://doi.org/10.62108/asrj.v2i1.4746

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

Rifai, A., & Atiningsih, S. (2019). Pengaruh Leverage, Profitabilitas, Capital Intensity, Manajemen Laba Terhadap Penghindaran Pajak. ECONBANK: Journal of Economics and Banking, 1(2), 135–142. https://doi.org/10.35829/econbank.v1i2.48

Safitri, A., & Irawati, W. (2021). Pengaruh Karakter Eksekutif, Kompensasi Rugi Fiskal Dan Capital Intensity Terhadap Penghindaran Pajak. Jurnal Akuntansi Dan Keuangan, 10(2), 143. https://doi.org/10.36080/jak.v10i2.1557

Sudibyo, H. H. (2022). Pengaruh Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Akuntansi Dan Manajemen Bisnis, 2(1), 78–85.

Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D.

Suhatmi, E. C., & Ambarsari, D. (2023). Pengaruh Coorporate Governance, Leverage, Ukuran Perusahaan, dan ROA terhadap Tax Avoidance. http://jurnal.stie-aas.ac.id/index.php/jap

Yustrianthe, R. F. (2021). Pengaruh Pertumbuhan Penjualan, Leverage, dan Profitabilitas terhadap Tax Avoidance. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), Vol. 5 No.

Zoebar, M. K. Y., & Miftah, D. (2020). Pengaruh Corporate Social Responsibility, Capital Intensity Dan Kualitas Audit Terhadap Penghindaran Pajak. Jurnal Magister Akuntansi Trisakti, 7(1), 25–40. https://doi.org/10.25105/jmat.v7i1.6315