Corporate Tax Avoidance in Property Companies: The Impact of Profitability, Leverage, Liquidity, and Company Size

Sari, Elena Gita
Adriani, Sri

E-Jurnal Akuntansi
Vol. 36 No. 4 (2026)

Taxes iare ione iof ithe imain isources iof istate irevenue, ibut icompanies ioften iengage iin itax imanagement ito ireduce itheir itax iliabilities iby iexploiting iloopholes ithat iare istill iwithin ithe ilaw i(tax iavoidance). iThis istudy iaims ito iexamine ithe ieffect iof iinternal icompany icharacteristics ion itax iavoidance iin iproperty iand ireal iestate icompanies ilisted ion ithe iIndonesia iStock iExchange i(IDX) iduring ithe iperiod i2020–2024. iThe istudy iapplies ia iquantitative imethod iusing isecondary idata isourced ifrom iannual ifinancial ireports. i iThe ipartial ianalysis iresults ishow ithat iprofitability, iliquidity, iand icompany isize ihave ia isignificant ieffect ion itax iavoidance iwith ia inegative icoefficient, iwhile ileverage idoes inot ishow ia isignificant ieffect. iSimultaneously, iall iindependent ivariables iwere ifound ito ihave ia isignificant ieffect ion itax iavoidance. iThese ifindings iindicate ithat ifinancial iconditions iand icompany isize iare irelated ito icompanies' itendency ito iimplement itax imanagement istrategies iin ithe iproperty iand ireal iestate isector.