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What is Tax Avoidance in Indonesian Plantations about?
This study investigates the effects of sales growth, leverage, and firm size on tax avoidance in plantation companies listed on the Indonesia Stock Exchange from 2017 to 2023, with profitability as a moderating variable. Findings indicate that sales growth positively affects tax avoidance, while leverage and firm size have negative impacts. Profitability does not moderate the relationship between sales growth and tax avoidance, nor between leverage and tax avoidance, but it does moderate the effect of firm
- Author
- RACHAEL MARCHEANO
- Language
- EN