Pengaruh Capital Intensity, Inventory Intensity, Sales Growth, Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia

Abstract

This study aims to determine the influence of Capital Intensity, Inventory Intensity, Sales Growth, and Leverage on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. This research is associative in nature and uses secondary data obtained from financial reports and annual reports published on the official website of the Indonesia Stock Exchange (www.idx.co.id) and the respective companies' websites. The population of this study includes all energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024, totaling 65 companies. Based on predetermined criteria, 19 companies qualified as the research sample. The data analysis technique used is multiple linear regression analysis of panel data with a Fixed Effect Model approach. The results show that Capital Intensity has a positive and significant effect on tax avoidance, Inventory Intensity has a negative and insignificant effect on tax avoidance, Sales Growth has a negative and insignificant effect on tax avoidance, and Leverage has a positive and significant effect on tax avoidance in energy sector companies listed on the IDX during 2020–2024.