Author
Claudisa Meita Charity(1
), Priscilla Christy(2), Natachia Novridi Ansjori(3), Tiara Tri Santi(4),
(1) Universitas Malikussaleh,
(2) ,
(3) ,
(4) ,
Corresponding Author
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Available online: 2025-01-21 | Published : 2025-01-21
Copyright (c) 2025 Claudisa Meita Charity, Priscilla Christy, Natachia Novridi Ansjori, Tiara Tri Santi
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Abstract
This study aims to analyze the effect of profitability, managerial ownership, and sales growth on tax avoidance in companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Tax avoidance is an important issue in the world of business and finance because it involves companies' efforts to minimize tax burdens legally. Using secondary data in the form of company financial reports obtained from the official IDX website, this study applies the panel data regression method to analyze the relationship between variables. The results of the study indicate that profitability and managerial ownership have a significant effect on tax avoidance, while sales growth does not show a significant effect. These findings provide implications for policy makers and company management in improving tax transparency and compliance.
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References
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