Analysis of the Influence of Profitability, Company Size, Leverage, and Sales Growth on Tax Avoidance
This study aims to analyze the effect of profitability, company size, leverage, and sales growth on tax avoidance in property and real estate on the indonesia Stock Exchange for the period 2019-2023. Research data were obtained through annual financial reports taken from the IDX website. The results of the study indicate that profitability and sales growth have a positive and significant effect on tax avoidance, while company size and leverage do not have a significant effect. Simultaneously, the four independent variables have an effect on tax avoidance
Authors
- Isnan Murdiansyah
- M. Azzuhruf Muadzimin
Institutions
- Universitas Islam Negeri Maulana Malik Ibrahim (ID)
Publication Details
- Journal
- The Accounting Journal of Binaniaga
- Published
- 2025-06-30
- DOI
- https://doi.org/10.33062/ajb.v10i01.66
- Primary Topic
- Corporate Taxation and Avoidance
- Type
- article
- Field-Weighted Citation Impact
- 0.00