PENGARUH SALES GROWTH, CAPITAL INTENSITY, DAN FAMILY OWNERSHIP TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024

SYAHIRAH LUTHFIYAH KHAIRUNNISA, . (2026) PENGARUH SALES GROWTH, CAPITAL INTENSITY, DAN FAMILY OWNERSHIP TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh sales growth, capital intensity, dan family ownership terhadap tax avoidance pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan yang diperoleh melalui situs resmi Bursa Efek Indonesia dan situs resmi masing-masing perusahaan. Sampel dipilih menggunakan teknik purposive sampling dan pada tahap awal diperoleh 156 data observasi. Selanjutnya, dilakukan pengujian dan penanganan outlier sehingga diperoleh 127 data observasi yang digunakan dalam analisis. Data diolah menggunakan aplikasi EViews 13 dan dianalisis dengan regresi data panel. Pemilihan model regresi dilakukan melalui uji Chow, uji Hausman, dan uji Lagrange Multiplier (LM), dengan hasil pengujian menunjukkan bahwa Random Effect Model (REM) merupakan model yang paling sesuai untuk digunakan dalam penelitian ini. Berdasarkan hasil analisis, sales growth tidak berpengaruh terhadap tax avoidance. Hal ini menunjukkan bahwa perubahan tingkat pertumbuhan penjualan tidak memengaruhi keputusan perusahaan dalam melakukan tax avoidance. Capital intensity juga tidak berpengaruh terhadap tax avoidance, yang menunjukkan bahwa tingkat investasi perusahaan pada aset tetap tidak memengaruhi praktik tax avoidance. Sementara itu, family ownership berpengaruh terhadap tax avoidance. Dengan demikian, hasil penelitian ini memberikan perhatian khusus bagi manajemen dalam mempertimbangkan aspek family ownership dalam pengambilan keputusan terkait pengelolaan pajak pada perusahaan sektor consumer non-cyclical. ***** This research was conducted to examine the effect of sales growth, capital intensity, and family ownership on tax avoidance in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employs a quantitative method, utilizing secondary data in the form of financial statements and annual reports obtained from the official IDX website and the respective companies' official websites. The sample was selected using a purposive sampling technique, yielding an initial total of 156 firm-year observations. Subsequently, outlier testing and handling were performed, resulting in a final sample of 127 observations utilized for the analysis. The data were processed using EViews 13 software and analyzed through panel data regression. The regression model selection was conducted via the Chow test, Hausman test, and Lagrange Multiplier (LM) test, which indicated that the Random Effect Model (REM) is the most appropriate specification for this study. The empirical results indicate that sales growth has no significant effect on tax avoidance. This implies that fluctuations in sales growth rates do not influence corporate decisions regarding tax avoidance practices. Similarly, capital intensity does not affect tax avoidance, signifying that the firm's level of investment in fixed assets does not dictate its tax avoidance behavior. Consequently, the results of this study underscore the importance for management to carefully consider the aspect of family ownership in tax management decision-making within consumer non-cyclical sector companies.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Nuramalia Hasanah, S.E., M.Ak.; 2). Aji Ahmadi Sasmi, M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Syahirah Luthfiyah Khairunnisa .
Date Deposited:	18 Aug 2026 03:29
Last Modified:	18 Aug 2026 03:29
URI:	http://repository.unj.ac.id/id/eprint/71546

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