The Effect of Leverage, Sales Growth, and Capital Intensity on Tax Avoidance

Abstract

This study seeks to determine the influence of leverage, sales growth, and capital intensity on tax avoidance. This study focused on the food and beverage manufacturing businesses listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The researchers selected fourteen companies for the study using a purposive selection method. The study uses multiple linear regression analysis with SPSS Version 26 as the data analysis technique. According to the findings of this study, leverage has a considerable effect on tax avoidance. In contrast, it has been found that sales growth is a significant factor in reducing tax avoidance, while capital intensity has been found to have little impact. Think about the overall impact of capital intensity, sales growth, and leverage on tax avoidance.