Pengaruh Intensitas Modal, Leverage, Profitabilitas dan Ukuran Perusahaan terhadap Tax Avoidance pada Subsektor Makanan dan Minuman di BEI Periode 2021-2025

Abstract

Taxes are an important source of government revenue however, companies often regard taxes as a cost that reduces profits, thereby encouraging tax avoidance practices. This study aims to examine the effect of Capital Intensity, Leverage, Profitability, and Firm Size on Tax Avoidance in food and beverage subsector companies listed on the Indonesia Stock Exchange during 2021-2025. This study employed an associative quantitative approach. The sample consisted of 41 companies selected using purposive sampling. Panel data regression analysis was conducted using EViews 12 software. The results indicate that Capital Intensity has a positive and significant effect on Tax Avoidance, while Profitability has a negative and significant effect on Tax Avoidance. Meanwhile, Leverage and Firm Size have no significant effect on Tax Avoidance. Simultaneously, all independent variables significantly affect Tax Avoidance. These findings provide implications for companies in developing tax strategies that comply with applicable regulations, assist policymakers in improving the effectiveness of tax policies, and serve as a reference for future research on tax avoidance.