Analysis shows leverage influences tax avoidance in manufacturing companies, highlighting finance implications.
Purpose: To analyze the effect of leverage, profitability, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Research Methodology: Purposive sampling method; secondary data from idnfinancials.com and idx.co.id; data covering 2017-2019. Results: Leverage positively influences tax avoidance; profitability and firm size do not influence tax avoidance. Limitations: The study is limited to manufacturing companies listed on the Indonesia Stock Exchange over a specific three-year period. Contribution: Useful for researchers and practitioners in the fields of finance, taxation, and corporate governance.
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Dewi et al. (2025) studied this question.
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