Journal of Indonesia Business Research (JIBR)
Vol. 3 No. 2 (2025): September 2025

The Effect Of1sales Growth, Fix Assets Intensity,1and Audit Quality On Tax Avoidance

Sabrina Regita Dea Putri (Unknown)
Dudi Pratomo (Unknown)

Article Info

Publish Date
12 Dec 2025

Abstract

This research aims to determine the influence of sales growth, fixed asset intensity, and audit quality on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (BEI). The sample for this research is 9 banking companies with а total sample of 45. The results of this research show that sales growth and fixed asset intensity have a negative effect on tax avoidance, while audit quality has a positive effect on tax avoidance. This research was conducted to contribute to mining sector companies so that they do not engage in tax avoidance because it will have an impact on state income.

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Journal Info
Journal of Indonesia Business Research (JIBR)
Website

Abbrev

jibr

Publisher

Universitas Telkom

Subject

Description

The Journal of Indonesia Business Research (JIBR) is a scholarly periodical that is issued by the Faculty of Economics and Business at Telkom University. JIBR mission is to encourage and facilitate the dissemination of knowledge, research, and new ideas for the creative development of enterprise ...