Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal Indo-Fintech Intellectuals: Journal of Economics and Business
Hadnan, Muhammad
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF SALES GROWTH, PROFITABILITY, AND LEVERAGE ON TAX AVOIDANCE (EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX 2020-2023) Syaifudin, Imam; Hadnan, Muhammad
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.4126

Abstract

This study aims to examine the effect of sales growth, profitability, and leverage on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange during 2020–2023. The research applies a causal quantitative approach with purposive sampling, resulting in 26 companies as the sample. Data were analyzed using multiple linear regression. The findings reveal that sales growth and leverage have no significant effect on tax avoidance, while profitability has a significant positive effect. These results provide insights for company management and tax regulators in formulating strategies to minimize tax avoidance practices.
Co-Authors Imam Syaifudin