Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Subsektor Pulp and Paper yang Terdaftar di Bei Periode 2020-2023

Abstract

This study thoroughly investigates how profitability, leverage, firm size, and sales growth influence tax avoidance practices among companies listed on the Indonesia Stock Exchange during the period of 2020–2023. Utilizing a quantitative approach and analyzing secondary data from eight companies, the research findings indicate that, overall, these four factors significantly affect corporate decisions related to tax avoidance. The data analysis in this study was conducted using SPSS version 26 for Windows. The results of this study indicate that profitability has a significant effect (5.947 < 0.05) on tax avoidance, leverage does not have a significant effect (1.515 > 0.05) on tax avoidance, firm size has a significant effect (3.751 < 0.05) on tax avoidance, and sales growth also has a significant effect (4.108 < 0.05) on tax avoidance. The simultaneous results indicate that profitability, leverage, firm size, and sales growth significantly affect tax avoidance (0.000 < 0.05).