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

Institutions

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
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Analysis of the Influence of Profitability, Company Size, Leverage, and Sales Growth on Tax Avoidance

Isnan Murdiansyah, M. Azzuhruf Muadzimin
The Accounting Journal of Binaniaga
Corporate Taxation and Avoidance
article

Analysis of the Influence of Profitability, Company Size, Leverage, and Sales Growth on Tax Avoidance

Isnan Murdiansyah, M. Azzuhruf Muadzimin
article en

Abstract

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

The Accounting Journal of BinaniagaVol. 10(01)
Universitas Islam Negeri Maulana Malik Ibrahim (ID)
Openalex Percentile: Top 78%
Corporate Taxation and Avoidance
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.