Pengaruh Current Ratio, Capital Intensity, Inventory Intensity Dan Sales Growth Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Subsektor Food And Beverages Di Bursa Efek Indonesia Tahun 2019-2023)

Abstract

This study aims to determine the effect of Current Ratio, Capital Intensity, Inventory Intensity, and Sales Growth on Tax Avoidance in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2019–2023. The study uses a sample of 16 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2019–2023 period, selected using a purposive sampling technique. The data analysis method used is multiple linear regression analysis by referring to the t-table values to determine whether there is a partial effect of the independent variables on the dependent variable. Based on the results of the t-test analysis, it was found that the Current Ratio has a significant negative effect on tax avoidance, Capital Intensity has a significant negative effect on tax avoidance, Inventory Intensity also has a significant negative effect on tax avoidance, while Sales Growth has no effect on tax avoidance. In addition, the results of the coefficient of determination test show that the variables Current Ratio, Capital Intensity, Inventory Intensity, and Sales Growth simultaneously have an influence on tax avoidance in manufacturing companies in the food and beverage sub-sector listed on the IDX for the 2019–2023 period, amounting to 16.8%. The remaining percentage is influenced by other variables not included in this study.