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All Journal Jurnal Riset Ekonomi dan Akuntansi
Hela Andriana
Universitas Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Debt to Equity Ratio, Return on Asset, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Hela Andriana; Yudea Yudea; Ika Makherta Sutadji
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4379

Abstract

The purpose of this study was to examine the effect of the debt-to-equity ratio, return on assets, and sales growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employed a quantitative approach using secondary data obtained from the companies’ annual financial statements. The population consisted of 39 mining companies, and the sample was selected using a purposive sampling technique, resulting in 95 observation data. Data were analyzed using multiple linear regression with SPSS version 27. The findings indicate that the debt-to-equity ratio has a negative and significant effect on tax avoidance, suggesting that companies with higher leverage tend to engage in lower tax avoidance practices. Return on assets has no significant effect on tax avoidance, indicating that profitability does not necessarily influence corporate tax avoidance behavior. Sales growth also has a negative and significant effect on tax avoidance. These findings provide insights for investors, company management, and policymakers in understanding the financial factors influencing tax avoidance and may serve as a reference for developing more effective corporate tax policies.
Co-Authors Ika Makherta Sutadji Yudea, Yudea