Pengaruh Ukuran Perusahaan, Intensitas Modal dan Kinerja Keuangan Terhadap Penghindaran Pajak

This study aims to analyze the effect of company size, capital intensity, and financial performance proxied by operating cash flow on tax avoidance in primary consumer sector companies listed on the Indonesia Stock Exchange for the period 2019–2024. The study adopts an associative quantitative approach with secondary data sourced from annual financial reports obtained from www.idx.co.id. The research sample was determined using a purposive sampling method, resulting in 199 observation data. Data analysis was conducted using multiple linear regression with E-Views 13. The results showed that company size and capital intensity had a significant effect on tax avoidance, while financial performance, as measured by operating cash flow, had no significant effect. This finding indicates that larger companies and those with higher capital intensity are more likely to engage in tax avoidance. Simultaneously, all three independent variables company size, capital intensity, and financial performance showed a combined influence on tax avoidance in the sample of primary consumer sector companies. The study suggests that understanding the relationship between these factors can help in formulating better policies to address tax avoidance in the corporate sector.