International Journal of Social Science
Vol. 5 No. 2: Agustus 2025

THE INFLUENCE OF FIRM FINANCIAL PERFORMANCE ON TAX AVOIDANCE: A META-ANALYSIS STUDY

Chika Sri Mulyati (Unknown)
Carmel Meiden (Unknown)
Yosef Dema (Unknown)

Article Info

Publish Date
01 Aug 2025

Abstract

This research integrates findings from multiple studies obtained through the Publish or Perish (PoP) software and Google Scholar to examine the influence of profitability, leverage, company size, capital intensity, and sales growth on tax avoidance. Previous studies have produced both consistent and inconsistent results regarding the relationship between these variables and tax avoidance, with varying levels of statistical significance. Using purposive sampling, 52 relevant research articles were selected. A meta-analysis technique was employed to synthesize these findings and draw conclusions about the impact of these variables on tax avoidance. The results of the meta-analysis reveal significant relationships between profitability, leverage, company size, capital intensity, and sales growth, with varying degrees of impact on tax avoidance across different studies

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Journal Info
International Journal of Social Science
Website

Abbrev

IJSS

Publisher

bajang Institute

Subject

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

Description

"IJSS” for International Journal of Sosial Science, published by Bajang Instiute. Published in two formats, printed version of ISSN:2798-3463 and the online version of ISSN:2798-4079, both of which are published six times in one year. The scope of the journal studies broadly includes: Culture (a ...