THE EFFECT OF PROFITABILITY, LEVERAGE, AND SALES GROWTH ON TAX AVOIDANCE

Authors

  • Evan Arnanda Radhityatama Universitas Negeri Jakarta
  • Tresno Eka Jaya Universitas Negeri Jakarta
  • Aji Ahmadi Sasmi Universitas Negeri Jakarta

Keywords:

Profitability, Leverage, Sales Growth, Tax Avoidance, Energy Sector Companies

Abstract

This study aims to examine the effect of profitability, Leverage, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange. The population in this study consists of energy sector companies listed on the IDX during the period 2022–2024. The sample includes 33 energy companies and 99 data  observations selected using purposive sampling. The data analysis method employed is panel data regression using EViews 12 software. The results show that, partially, profitability and sales growth have a positive and significant effect on tax avoidance, while Leverage has no effect on tax avoidance. Furthermore, based on the model feasibility test, profitability, Leverage, and sales growth collectively have an effect on tax avoidance.

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Published

11-06-2025

Issue

Vol. 5 No. 1 (2025): International Journal of Current Economics & Business Ventures

Section

Articles