Pengaruh Pertumbuhan Penjualan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

This study aims to determine the effect of sales growth and fixed asset intensity on tax avoidance, focusing on consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2021-2024. The data used is secondary data. The population in this study consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, resulting in 48 companies with a total of 192 samples. Hypothesis testing was conducted using multiple regression analysis. The results of this study indicate that sales growth affects tax avoidance, while fixed asset intensity does not affect tax avoidance.