PENGARUH KONSERVATISME AKUNTANSI, KEPEMILIKAN INSTITUSIONAL, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK

Abstract

This study aims to analyze the factors that influence tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The independent variables examined include profitability, leverage, firm size, accounting conservatism, institutional ownership, sales growth, and capital intensity. Tax avoidance serves as the dependent variable in this study. Using a purposive sampling technique, 68 companies were selected from a total of 204 data points. The analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The results show that leverage has a negative effect on tax avoidance, institutional ownership has a negative effect on tax avoidance, sales growth has a positive effect on tax avoidance, and capital intensity has a positive effect on tax avoidance. Meanwhile, profitability, firm size, and accounting conservatism have no significant effect on tax avoidance.