Perspektif Teori Agensi: Tax Avoidance pada Sektor Barang Konsumen Primer Periode 2022-2025

Rossa  Amalia; Amanah  Hijriah

doi:10.33395/owner.v10i4.3795

Authors

Rossa Amalia Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Indonesia
Amanah Hijriah
✉ Corresponding author: amanah.hijriah@ekonomi.untan.ac.id Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Indonesia

DOI:

https://doi.org/10.33395/owner.v10i4.3795

Keywords:

Capital Intensity, Primary Consumer Goods Companies, Profitability, Sales Growth, Tax Avoidance

Abstract

Taxes are a crucial source of state revenue for national development and the provision of public services. Tax revenues not only reflect taxpayer compliance but also serve as a benchmark for the state's ability to regulate economic activity, maintain economic stability, and improve public welfare. However, efforts to optimize tax revenues still face various obstacles, one of which is tax avoidance. Previous research on the effect of profitability, sales growth, and capital intensity on tax avoidance has shown inconsistent results, so it cannot be adequately explained whether this inconsistency is caused by differences in industry context or observation period. This study examines the influence of several factors that can encourage companies to engage in tax avoidance, such as profitability, sales growth, and capital intensity. The method used in this research is quantitative. The population in this study includes primary consumer goods companies listed on the Indonesia Stock Exchange from 2022 to 2025. A purposive sampling technique was used to select 48 companies, which were then analyzed using SPSS 27. The results of the analysis indicate that profitability, individually, has a positive effect on tax avoidance, while sales growth and capital intensity have no effect on tax avoidance. Simultaneously, these three variables influence tax avoidance. This research contributes to the literature on tax avoidance by providing empirical evidence from a specific sector, thus explaining the discrepancies between previous studies.

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