THE EFFECT OF INVENTORY INTENSITY, CAPITAL INTENSITY AND SALES GROWTH ON TAX AVOIDANCE

This study aims to analyze the effect of inventory intensity, capital Intensity, sales growth on tax avoidance. This research was conducted by analyzing the financial statement of companies in the consumer non cyclical sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sample used in this study was 16 consumer non cyclical sector companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023 using a puposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this study are Inventory Intensity (X1) as the first independent variable, Capital Intensity (X2) as the second independent variable, and Sales Growth (X3) as the third independent variable and Tax Avoidance (Y) as the dependent variable. Panel data regression method is used as a research methodology in this study. Analysis of research results using the help of Eviews 12 software. The result showed that the best model is the Fixed Effect Model (FEM). The results of this study indicate that Inventory Intensity partially has no effect on Tax Avoidance, Capital Intensity partially has a positive effect on Tax Avoidance, and Sales Growth partially has no effect on Tax Avoidance.