THE INFLUENCE OF FIRM SIZE, PROFITABILITY AND SALES GROWTH ON TAX AVOIDANCE
Taxes are a country's main source of revenue, and they fund national progress. Taxes lower a company's profit after tax. So corporations can conduct various activities that don't diminish their profits after paying taxes, for example, by engaging in tax avoidance, a taxation violation that tries to reduce the tax burden by using tax provisions without breaching applicable legislation, Firm size, profitability, and sales growth are independent variables, whereas tax avoidance is the dependent variable. This study examines whether firm size, profitability, and sales growth affect tax avoidance. This analysis includes 155 Indonesia Stock Exchange-listed manufacturing companies between 2016 and 2020. Quantitative research the study sampled 31 companies using purposive sampling. The t-hypothesis was tested using multiple linear regression and EViews 10 software with a 5% significance threshold. Results indicated that firm size, profitability, and sales growth harm tax avoidance. Simultaneously, firm size, profitability, and sales growth affect tax avoidance.
Tax Avoidance, Firm Size, Profitability, Sales Growth.