PENGARUH CAPITAL INTENSITY, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Survei pada Perusahaan Subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2017 – 2023)

THE EFFECT OF CAPITAL INTENSITY, LIKUIDITY, AND SALES GROWTH ON TAX AVOIDANCE (Survey on Food and Beverage Subsector Companies listed on the Indonesia Stock Exchange for the Period 2017 - 2023) By: Raden Putri Shania Cabysha Mellcarina 203403192 Advisor I Advisor II : Prof. Dr. H. Dedi Kusmayadi S.E., M.Si., Ak., CA., CRA., ACPA., CPA., CRP., CSBA., Asean CPA. : Irman Firmansyah, S.E., M.Si., Ak., CA. This study aims to determine (1) the condition of Capital Intensity, liquidity, sales growth, and Tax Avoidance; (2) the effect of Capital Intensity, liquidity, and sales growth on Tax Avoidance partially; and (3) the effect of Capital Intensity, liquidity, and sales growth on Tax Avoidance simultaneously. The population in this study were food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2017-2023, totaling 43 companies. Determination of the sample in this study using purposive sampling technique, so that a research sample of 14 companies was obtained. Research methods in this study using descriptive analysis with a quantitative approach and using secondary data sources. The data analysis technique used is panel data regression analysis with Microsoft Excel 2016 software tools and processed using EViews 13 software. The results of this study indicate that (1) Capital Intensity, Liquidity, Sales Growth, and Tax Avoidance fluctuate and increase; (2) Capital Intensity, liquidity, and sales growth partially have no significant effect on Tax Avoidance; and (3) Capital Intensity, liquidity, and sales growth simultaneously have no significant effect on Tax Avoidance.

Keywords: Capital Intensity, Likuidity, Sales Growth, Tax Avoidance