Penentu Penghindaran Pajak: Rasio Keuangan dan Tata Kelola Perusahaan

Abstract

This study purpose to give empirical evidence the determinant of tax avoidance in manufacturing companies in Indonesia. Those determinants are profitability, leverage, sales growth, firm size, institutional ownership, audit quality, and audit committee. The research sample consists of observations obtained from 66 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling technique used is purposive sampling. The analysis method applied is multiple regression analysis. The results of the study show that sales growth has an effect on tax avoidance. Increased growth encourages operational expansion and higher profits, which in turn can trigger tax avoidance due to a greater tax burden. Meanwhile, profitability, leverage, firm size, institutional ownership, audit quality, and audit committee do not have an effect on tax avoidance.