Pengaruh Sales Growth, Capital Intensity, dan Firm Size terhadap Tax Avoidance

Abstract

This study aims to obtain empirical evidence regarding the effect of sales growth, capital intensity, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The research methodology employs a quantitative associative approach utilizing secondary data derived from officially published annual financial reports on the IDX platform. Sample selection was executed through a purposive sampling technique based on specific predetermined criteria, yielding a sample of 6 energy companies that met all conditions with a total of 30 firm-year observations. Data processing and statistical analysis were conducted using panel data regression technique assisted by Eviews 13 software, wherein the Random Effect Model (REM) was determined as the best estimation model based on model selection tests (Chow Test, Hausman Test, and Lagrange Multiplier Test) alongside classical assumption tests. The simultaneous test results demonstrate that sales growth, capital intensity, and firm size collectively exert a statistically significant effect on tax avoidance as measured by the Cash Effective Tax Rate (CETR). Partially, the sales growth variable is proven to have a statistically significant and positive effect on tax avoidance tendency, indicating that higher sales expansion drives management to optimize tax planning for corporate net profit efficiency. Conversely, capital intensity and firm size partially do not exhibit any significant effect on tax avoidance in the analyzed energy sector firms. These empirical findings provide valuable insights and practical recommendations for tax authorities in formulating policy frameworks and monitoring tax compliance risks.