The Effect of Sales Growth, Return on Assets, Firm Size and Fixed Asset Intensity on Tax Avoidance
DOI:
https://doi.org/10.55047/transekonomika.v5i6.1089Keywords:
Firm Size, Fixed Asset Intensity, Return on Assets, Sales Growth, Tax AvoidanceAbstract
Tax avoidance is an important issue in corporate taxation because it reflects how companies manage their tax obligations while remaining within legal boundaries. A firm’s choice to engage in tax avoidance can reveal much about its overall conduct and governance standards. Using a quantitative methodology, this research examines how sales growth, return on assets, firm size, and fixed asset intensity relate to tax avoidance in food and beverage firms on the Indonesia Stock Exchange from 2021 to 2024. A purposive sampling process yielded 123 observational data points, which were processed with SPSS. Findings shed light that both increased sales growth and higher return on assets reduce tax avoidance, implying that growing, profitable companies may adopt more compliant tax practices. In contrast, neither firm size nor fixed asset intensity showed a meaningful impact, revealing that neither scale nor the proportion of fixed assets significantly drives avoidance behavior. These findings imply that tax avoidance practices are more closely related to company performance dynamics than to asset size or composition. Therefore, companies are encouraged to integrate tax strategies within transparent and responsible governance frameworks to minimize compliance and reputational risks.
Downloads
References
Ainniyya, S. M., Sumiati, A., & Susanti, S. (2021). Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance. Owner, 5(2), 525–535. https://doi.org/10.33395/owner.v5i2.453
Aristiyaningrum, U. L., & Falikhatun. (2024). Corporate Tax Avoidance : A Structured Literature Review and Areas for Future Research. 8(07), 109–134. https://doi.org/https://doi.org/10.51505/IJEBMR.2024.8708
Callista, O., & Susanty, M. (2022). Faktor-faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi TSM, 2(3), 225–240. https://doi.org/10.34208/ejatsm.v2i3.1703
Danardhito, A., Widjanarko, H., & Kristanto, H. (2023). Determinan penghindaran pajak: likuiditas, leverage, aktivitas, profitabilitas, pertumbuhan, dan nilai perusahaan. Jurnal Pajak Indonesia, 7(1), 45–56.
Darma, S. S. (2021). Pengaruh Kompensasi Manajemen, Umur Perusahaan, Pertumbuhan Penjualan, Capital Intensity dan Leverage terhadap Penghindaran Pajak. Reslaj : Religion Education Social Laa Roiba Journal, 4(2), 118–128. https://doi.org/10.47467/reslaj.v6i1.3822
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179.
Dintia, C., & Santioso, L. (2025). The Influence pf Sales Growth, Leverage, Company Size, and Profitability on Tax Avoidance in Consumer Non-Cyclicals Companies from 2021 to 2023. International Journal of Application on Economics and Business, 3(3), 1234–1244. https://doi.org/https://doi.org/10.24912/ijaeb.v3i3.1234-1244
Enggelina, N. (2024). Pengaruh Return on Asset (ROA), Leverage, Capital Intensity, dan Financial Distress Terhadap Tax Avoidance (Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). Global Accounting: Jurnal Akuntansi, 3(1), 1–12.
Gallemore, J., Maydew, E. L., & Thornock, J. R. (2014). The reputational costs of tax avoidance. Contemporary Accounting Research, 31(4), 1103–1133.
Handayani, M. F., & Mildawati, T. (2022). Pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap penghindaran pajak. Jurnal Ilmu Dan Riset Akuntansi, 7(2), 1–16.
Handayani, R. (2018). Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015. Jurnal Akuntansi Maranatha, 10(1), 72–84. https://doi.org/10.28932/jam.v10i1.930
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178.
Harr, D. J., Godfrey, J. T., & Frank, R. H. (2010). Accounting for Volunteer Services in a Charitable Organization.
Jensen, M. C., & Meckling, W. (1976). Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. In Corporate Governance. Gower. https://www.taylorfrancis.com/chapters/edit/10.4324/9781315191157-9/theory-firm-managerial-behavior-agency-costs-ownership-structure-michael-jensen-william-meckling
Junrida, S., & Djuharni, D. (2023). The Effect of Corporate Governance, Sales Growth, and Capital Intensity on Tax Avoidance. Journal of Business and Management Studies, 71–78. https://doi.org/10.32996/jbms
Karlinah, Lady, Sugondo, L. Y., & Laurentya, V. (2024). Kesadaran Pajak sebagai Mediasi dalam Pengaruh Pengetahuan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak UMKM. Ownwer: Riset & Jurnal Akuntansi, 8(3), 2235–2249. https://doi.org/https://doi.org/10.33395/owner.v8i3.2296
Kim, J., & Im, C. (2017). Study on corporate social responsibility (CSR): Focus on tax avoidance and financial ratio analysis. Sustainability, 9(10), 1710.
Madya, E. (2021). Pengaruh Return on Asset, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance. YUME: Journal of Management, 4(2), 293–305. https://doi.org/10.33592/jeb.v27i2.2020
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.25105/jat.v7i1.6289
Niariana, D., & Anggraini, D. R. (2022). Pengaruh Leverage, Ukuran Perusahaan dan Likuiditas Terhadap Penghindaran Pajak (Studi Empiris Perusahaan Manukfaktur Subsektor Makanan dan Minuman Pada Tahun 2016-2020). Prosiding: Ekonomi Dan Bisnis, 2(1), 1–13.
Novriyanti, I., & Dalam, W. W. W. (2020). Faktor - Faktor Yang Mempengaruhi Penghindaran Pajak. Journal of Applied Accounting and Taxation, 5(1), 24–35. https://doi.org/10.53916/jam.v35i1.127
Pertiwi, S. D., & Purwasih, D. (2023). Pengaruh Ukuran Perusahaan, Intensitas Aset Tetap Terhadap Penghindaran Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi. JURNAL REVENUE: Jurnal Akuntansi, 3(2), 477–487.
Prihatini, C., & Amin, M. N. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap Dan Kualitas Audit Terhadap Tax Avoidance. Jurnal Ekonomi Trisakti, 2(2), 1505–1516. https://doi.org/10.25105/jet.v2i2.14669
Putri, V. R., Falatifah, M., & Karlinah, Lady. (2025). Pengaruh Profitabilitas , Firm Size dan Sales Growth terhadap Tax Avoidance. Owner: Riset & Jurnal Akuntansi, 9(2), 1340–1356. https://doi.org/https://doi.org/10.33395/owner.v9i2.2679
Rahmawati, D., & Nani, D. A. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Tingkat Hutang Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan, 26(1), 1–11. https://doi.org/10.23960/jak.v26i1.246
Rahmayani, M. W., Hernita, N., & Riyadi, W. (2023). Company Size and Profitability Against Tax Avoidance in Coal Sector Mining Companies Listed on the IDX in 2018-2021. International Journal of Profesional Business Review, 8(8), 1–11. https://doi.org/https://doi.org/10.26668/businessreview/2023.v8i8.3262
Rois, D. I. N., Astungkara, A., Kurniati, S., & Hasanah, A. N. (2024). The Influence of Profitability , Leverage , Company Size , and Fixed Asset Intensity on Tax Avoidance in the Consumer Goods Industry. Journal of Management and Administration Provision, 4(2), 117–122. https://doi.org/https://doi.org/10.55885/jmap.v4i2.360 The
Rosa, H. F., Hartono, A., & Ulfah, I. F. (2022). Pengaruh Return on Asset (ROA), Leverage dan Intensitas Modal Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Ekonomi Syariah Darussalam, 3(I), 18–33.
Setiawan, I., & Putra, F. T. B. (2024). Pengaruh Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan dan Intensitas Persediaan Terhadap Penghindaran Pajak. Jurnal Nusa Akuntansi, 1(3), 987–1007.
Sholekah, F. I., & Oktaviani, R. M. (2022). Pengaruh Profitabilitas, Sales Growth dan Leverage terhadap Penghindaran Pajak. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(2), 1406–1420.
Siboro, E., & Santoso, H. F. (2021). Pengaruh Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019. Jurnal Akuntansi, 21(1), 21–36.
Sinambela, T., & Nuraini, L. (2021). Pengaruh Umur Perusahaan, Profitabilitas dan Pertumbuhan Penjualan Terhadap Tax Avoidance. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 5(1), 25–34. https://doi.org/10.31842/jurnalinobis.v5i1.209
Situmorang, Y. D., Hamzani, U., & Dosinta, N. F. (2025). Determinants of Tax Avoidance on Basic Materials Companies. Jurnal Ilmiah Akuntansi Kesatuan, 13(4), 1063–1074. https://doi.org/10.37641/jiakes.v13i4.3659
Sritharan, N., Salawati, S., Sharon, C. C. S., & Syubaili, M. A. (2022). Corporate Tax Avoidance : A Systematic Literature Review and Research Agenda. International Journal of Academic Research in Business & Social Sciences, 12(8), 1104–1123. https://doi.org/10.6007/IJARBSS/v12-i8/14683
Sumartono, & Puspasari, I. W. T. (2021). Determinan Tax Avoidance: Bukti Empiris pada Perusahaan Publik di Indonesia. Jurnal Ilmiah Akuntansi, 6(1), 136–162. https://doi.org/10.23887/jia.v6i1.29281
Velte, P. (2023). Ownership structure and corporate tax avoidance : a structured literature review on archival research. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-10-2022-0259
Wahyuni, K., Aditya, E. M., & Indarti, I. (2021). Pengaruh Leverage, Return On Assets dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Publik di Indonesia. Management & Accounting Expose, 2(2), 116–123. https://doi.org/10.36441/mae.v2i2.103
Widyastuti, S. M., Meutia, I., & Candrakanta, A. B. (2022). The Impact Of Leverage, Profitability, Capital Intensity And Corporate Governance On Tax Avoidance Sari. Integrated Journal of Business and Economics, 6(1), 13–27.
Yantri, O. (2022). Pengaruh Return on Assets, Leverage dan Firm Size terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021. Reviu Akuntansi, Manajemen, Dan Bisnis, 2(2), 121–137. https://doi.org/10.35912/rambis.v2i2.1530
Zulfa, R. N., Setiyaningrum, S., Khasanah, N. K., & Gunawan, A. (2025). Pengaruh ROA dan Leverage Terhadap Tax Avoidance pada Perusahaan Kosmetik di BEI Tahun 2021-2023. Journal Of Economic, Accounting and Management, 3(1), 08–16. https://doi.org/10.1201/9781032622408-13
.png)
.png)
.png)
.png)
