The Effect Of Profitability, Sales Growth And Firm Size On Tax Avoidance
Keywords:
Profitability Sales Growth Firm Size Tax AvoidanceAbstract
This study aims to analyze the effect of profitability, sales growth, and firm size on tax avoidance using a literature review approach. Taxes are the main source of state revenue, however differences in interests between the government and taxpayers often encourage companies to engage in legal tax avoidance. This research employs a qualitative method by reviewing 30 articles from SINTA indexed journals. The findings indicate that profitability has a positive effect on tax avoidance, as higher company profits tend to increase the motivation to minimize tax burdens. Sales growth also has a positive influence, as increased sales drive companies to implement tax avoidance strategies in order to maintain net income. Meanwhile, firm size has an effect because larger companies possess greater resources and capabilities to conduct efficient tax planning. Overall, these three variables play a significant role in determining the level of corporate tax avoidance in Indonesia.
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