Pengaruh Institutional Ownership, Intensitas Persediaan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak

Abstract

This study aims to analyze the effect of Institutional Ownership, Inventory Intensity, and Sales Growth on Tax Avoidance in manufacturing companies in the Consumer Non-Cyclicals sector, Food and Beverage sub-sector, listed on the Indonesia Stock Exchange during the 2019–2024 period. This study applies a quantitative research method using secondary data obtained from financial statements and annual reports published on the official website of the Indonesia Stock Exchange. The sample was selected using a purposive sampling technique, resulting in 27 companies. Tax Avoidance is used as the dependent variable, while Institutional Ownership, Inventory Intensity, and Sales Growth are used as independent variables. Data analysis was conducted using panel data regression with the assistance of EViews 12, and the Random Effect Model was selected as the most appropriate estimation model. The results show that Institutional Ownership has no effect on Tax Avoidance, while Inventory Intensity and Sales Growth have an effect on Tax Avoidance. Simultaneously, all independent variables have a significant effect on Tax Avoidance.