June 30, 2025

The Effect of Managerial Ownership, Company Size and Sales Growth on Tax Avoidance

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Sales growth positively affects tax avoidance, with implications for financial strategy in companies.
The study analyzed financial statements of 13 consumer cyclicals sector companies from 2019 to 2023.
Panel data regression methodology was employed, specifically using the Common Effect Model (CEM) for analysis.
Results indicate managerial ownership and company size do not significantly impact tax avoidance in this context.

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Analysis reveals sales growth influences tax avoidance in companies listed on the Indonesia Stock Exchange, suggesting important financial dynamics.

Nita et al. (2025) studied this question.

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Analysis reveals sales growth influences tax avoidance in companies listed on the Indonesia Stock Exchange, suggesting important financial dynamics.