THE INFLUENCE OF SALES GROWTH, CAPITAL INTENSITY, ACCOUNTING CONSERVATISM, AND RETURN ON ASSETS (ROA) ON TAX AVOIDANCE

Abstract

This study aims to determine the effect of Sales Growth, Capital Intensity, Accounting Conservatism and Return on Assets on Tax Avoidance in Basic Industry and Chemical Sector Manufacturing Companies. This type of research is descriptive quantitative research. The data in this study include secondary data. The population in this study were industrial and chemical sector manufacturing companies listed on the IDX totaling 102 companies. The sampling technique used purposive sampling technique resulting in 21 manufacturing companies. The data analysis techniques used are descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that accounting
conservatism and Return on Asset affect tax avoidance. While sales growth and capital intensity have no effect on tax avoidance.