FACTORS INFLUENCING TAX AVOIDANCE: AN EMPIRICAL ANALYSIS OF INTERNAL CORPORATE ELEMENTS

Yulanda Dwi Cahyaningrum; Erida Herlina

doi:10.64417/rabo.v1i1.phk90t93

Vol. 1 No. 1 (2025), Articles

Vol. 1 No. 1 (2025) Page 116-123

FACTORS INFLUENCING TAX AVOIDANCE: AN EMPIRICAL ANALYSIS OF INTERNAL CORPORATE ELEMENTS

Yulanda Dwi Cahyaningrum⁺⁻
Erida Herlina⁺⁻

Yulanda Dwi Cahyaningrum

Universitas Hayam Wuruk Perbanas

Erida Herlina

Universitas Hayam Wuruk Perbanas

DOI: 10.64417/rabo.v1i1.phk90t93

Published 21-04-2025

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Keywords

Leverage
Sales Growth
Tax Avoidance

How to Cite

Cahyaningrum, Y. D., & Herlina, E. (2025). FACTORS INFLUENCING TAX AVOIDANCE: AN EMPIRICAL ANALYSIS OF INTERNAL CORPORATE ELEMENTS. Reviu Accounting, Business & Organizations, 1(1), 116-123. https://doi.org/10.64417/rabo.v1i1.phk90t93

Abstract

Research Objective - This study aims to examine and analyze the effect of leverage, firm size, inventory intensity, and sales growth on tax avoidance.

Method - The data analysis technique used in this study is multiple linear regression, with SPSS 25 as the testing tool.

Findings - The results of this study indicate that leverage and inventory intensity have a positive effect on tax avoidance, firm size has a negative effect on tax avoidance, while sales growth has no effect on tax avoidance.

Theoretical and Policy Implications - Agency theory is strengthened (because leverage and inventory intensity have a positive effect on tax avoidance), and signaling theory is supported (firm size has a negative effect on tax avoidance).

Research Novelty - This study uses inventory intensity, a variable that has not been widely used as a primary variable in similar studies.

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