MENELAAH FAKTOR INTERNAL PERUSAHAAN DI BALIK PRAKTIK PENGHINDARAN PAJAK

Tax avoidance is a crucial issue in corporate governance as it can reduce state revenue and create potential legal claims against the company itself. This study aims to explore the internal elements of firms that influence tax avoidance behaviour, with an emphasis on firm size, capital intensity, sales growth, and earnings management. The methodology employed in this research is a quantitative approach, using purposive sampling to select the companies serving as samples, and multiple linear regression analysis accompanied by classical assumption testing to ensure the reliability of the model used. The results of the analysis indicate that internal firm factors have a significant overall effect on tax avoidance. However, when examined individually, only firm size demonstrates a significant impact, while capital intensity, sales growth, and earnings management do not show a meaningful influence. These findings reaffirm that companies with larger asset bases tend to be more actively engaged in tax avoidance practices, thereby requiring tax authorities to strengthen their oversight of firms with substantial asset scales.