Pengaruh Intensitas Modal dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Sektor Barang Konsumen Primer Tahun 2017 - 2020)

The purpose of this study was to determine the effect of capital intensity and sales growth on tax avoidance with firm size as a moderating variable in the Consumer Non-Cyclicals sector on the IDX for the 2017-2020 period. The population in this study are Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique in this study using purposive sampling is a sampling technique with certain considerations, so that the final sample obtained is 35 companies in the Consumer Non-Cyclicals sector listed on the IDX for the 2017-2020 period. The data collection method used in this research is secondary data. In this study the analysis used quantitative associative analysis, this study used multiple technical analysis and Moderated Regression Analysis (MRA) with SPSS version 25. The results showed that capital intensity had an negative effect and significant on tax avoidance while sales growth partially had no effect on tax avoidance. However, Firm Size can moderate Capital Intensity on Tax Avoidance but cannot moderate Sales Growth on Tax Avoidance and simultaneously Capital Intensity, Sales Growth and Company Size had an positive effect and significant on Tax Avoidance.