The Effect of Sales Growth, Leverage, Profitability, and Size on Tax Avoidance

This study aims to determine the effect of sales growth, leverage, profitability, and size on tax avoidance. The population of this study is manufacturing companies listed on the IDX for the period 2019-2022, with a sample selection technique using purposive sampling. The analysis method used is multiple linear regression, and SPSS is used as a research tool. The results of this study indicate that sales growth has a negative effect, and leverage has a positive effect on tax avoidance. In contrast, profitability has a negative effect, and company size does not affect tax avoidance