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September 10, 2025Open Access

Sales Growth as a Moderator Between Leverage and Tax Avoidance: Evidence from Indonesian Real Estate Companies

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Observational analysis reveals sales growth's moderation role in tax avoidance among real estate firms, suggesting new planning methods.

Sales growth moderates the relationship between leverage and tax avoidance in real estate companies.
The study found that leverage, liquidity, and profitability did not affect tax avoidance in real estate firms.
Regression analysis using the PLS approach was employed on a sample of 15 Indonesian real estate companies.
The findings may highlight the need for improved tax planning strategies based on sales performance.

Laurence et al. (2025) studied this question.

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