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October 10, 2025International Journal of Application on Economics and Business

The Influence of Sales Growth, Leverage, Company Size, and Profitability on Tax Avoidance in Consumer Non-Cyclicals Companies From 2021 to 2023

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Authors

CDCecilia DintiaTarumanagara UniversityLSLinda SantiosoTarumanagara University

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Implication

Empirical analysis reveals how sales growth positively affects tax avoidance in consumer non-cyclicals, indicating significant financial influences.

Key Points

  • Sales growth significantly increases tax avoidance among consumer non-cyclicals companies in Indonesia, highlighting strategic financial behavior.
  • Profitability has a negative effect on tax avoidance, suggesting that more profitable companies may engage in less avoidance practices.
  • Leverage and company size do not significantly impact tax avoidance, indicating other financial factors play a more critical role.
  • The findings aim to guide managers and policymakers in formulating strategies to address tax avoidance effectively.

Cite This Study

Dintia et al. (2025) studied this question.

synapsesocial.com/papers/68e861857ef2f04ca37e3c76https://doi.org/10.24912/ijaeb.v3i3.1234-1244
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1TAX AVOIDANCE IN NON-CYCLICAL CONSUMER COMPANIES REGISTERED ON THE IDX DURING 2020 - 20222024
  2. 2Influence of company size, capital intensity, sales growth and profit management against tax avoidance2024 · 1 citations
  3. 3THE EFFECT OF SALES GROWTH, PROFITABILITY, AND LEVERAGE ON TAX AVOIDANCE (EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX 2020-2023)2025
  4. 4THE EFFECT OF SALES GROWTH, CAPITAL INTENSITY AND LEVERAGE ON TAX AVOIDANCE2024
  5. 5Effect Of Profitability, Leverage, Firm Size On Tax Avoidance2024