<![CDATA[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.]]>
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