The Effect of Sales Growth, Capital Intensity, Tunneling Incentive, Firm Size and CSR on Tax Avoidance
DOI:
https://doi.org/10.55927/ijsmr.v3i9.642Keywords:
Sales Growth, Capital Intensity, Tunneling Incentive, Firm Size, CSRAbstract
This study aims to examine the influence of sales growth, capital intensity, tunneling incentive, firm size, and corporate social responsibility (CSR) on tax avoidance. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study employs a quantitative approach using a multiple linear regression model. The sampling technique applied is purposive sampling, resulting in 95 data observations that met the established criteria. Data analysis was performed using the SPSS version 25 software. The simultaneous test results indicate that sales growth, capital intensity, tunneling incentive, firm size, and CSR collectively influence tax avoidance. Meanwhile, the partial test results reveal that sales growth and capital intensity have a positive and significant effect on tax avoidance, tunneling incentive and firm size do not have a significant positive effect, and CSR has a negative and significant effect on tax avoidance.
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