Peningkatan Profitabilitas, Capital Intensity, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2024

Abstract

The purpose of this study is to test and analyze the influence of profitability, capital intensity and sales growth on tax avoidance. The approach used in this study is a quantitative method, by utilizing data on the company's financial statements listed on the Indonesia Stock Exchange. The population and research sample include the financial statements of mining companies in the energy sector listed on the Indonesia Stock Exchange for the period 2020-2024. The selected sample determination technique is the purposive sampling technique, so that as many as 85 samples of processed data were obtained that met the set criteria. The analysis methods used include: Descriptive statistical test, Classical assumption test, Hypothesis test. This study shows the findings that: (1) profitability has a positive and significant effect on tax avoidance; (2) capital intensity has a positive and significant effect on tax avoidance; (3) Sales growth has a negative and insignificant effect on tax avoidance.