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Lucia Ari Diyani Huda Aulia Rahman

Abstract

This study aims to examine the effect of advertising expense, capital intensity, and sales growth on tax avoidance and uses firm size as a moderating variable. The research population comes from the food & beverage sector which is one of the government's priorities as a driving force for the national economy. The company is listed on the Indonesia Stock Exchange for eight periods, namely 2013-2020. This research is a causal research and uses quantitative methods which are processed using panel data regression analysis techniques. The results show that sales growth has a positive impact on tax avoidance, while advertising expenses and capital intensity have no impact. Then, company size is only able to moderate the effect of sales growth on tax avoidance.

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How to Cite
DIYANI, Lucia Ari; RAHMAN, Huda Aulia. Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Food and Beverage. Studi Akuntansi dan Keuangan Indonesia, [S.l.], v. 5, n. 1, p. 118-140, oct. 2022. ISSN 2654-6221. Available at: <https://journal.prasetiyamulya.ac.id/journal/index.php/saki/article/view/911>. Date accessed: 15 apr. 2024. doi: https://doi.org/10.21632/saki.5.1.118-140.
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Articles