Work

The Effect of Leverage, Profitability and Sales Growth on Tax Avoidance in Food and Beverage Companies Listed on the Indonesia Stock Exchange for 2020 – 2024 Period

Year: 2025

Type: article

Abstract: This study aims to determine the effect of leverage, profitability, sales growth on tax avoidance of Food and Beverage companies listed on the IDX in 2017-2021. The type of research used in this research is comparative causal research. The calculated F value is 4.963 and a significant probability value of 0.003 is less than 5%, so it can be concluded that leverage, profitability, and sales growth simultaneously affect tax avoidance in Food and Beverage companies listed on the IDX in 2019- 2023. The results of the study show that partially leverage and profitability have a significant positive effect on tax evasion in food and beverage companies listed on the IDX in 2019 - 2023, while sales growth has no effect on tax evasion in food and beverage companies listed on the IDX in 2017 – 2021.

Source: Jurnal Akuntansi dan Bisnis

DOI: 10.51903/jiab.v5i1.973

Authors: Retno Ginanjar, Iin Indarti Iin Indarti, Weni Ana Adnanti Weni Ana Adnanti, Tjandra Tirtono Tjandra Tirtono4

Institution: Sekolah Tinggi Ilmu Ekonomi Widya Manggala

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4410933411

FWCI:

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