Corporate Tax Avoidance in Property Companies: The Impact of Profitability, Leverage, Liquidity, and Company Size

Elena Gita Sari; Sri Adriani

doi:10.24843/EJA.2026.v36.i04.p03

Authors

Elena Gita Sari Faculty of Economics and Business, Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia
Sri Adriani Faculty of Economics and Business, Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia

DOI:

https://doi.org/10.24843/EJA.2026.v36.i04.p03

Keywords:

Tax Avoidance, Profitabilitas, property, leverage

Abstract

Taxes_iare_ione_iof_ithe_imain_isources_iof_istate_irevenue,_ibut_icompanies_ioften_iengage_iin_itax_imanagement_ito_ireduce_itheir_itax_iliabilities_iby_iexploiting_iloopholes_ithat_iare_istill_iwithin_ithe_ilaw_i(tax_iavoidance)._iThis_istudy_iaims_ito_iexamine_ithe_ieffect_iof_iinternal_icompany_icharacteristics_ion_itax_iavoidance_iin_iproperty_iand_ireal_iestate_icompanies_ilisted_ion_ithe_iIndonesia_iStock_iExchange_i(IDX)_iduring_ithe_iperiod_i2020–2024._iThe_istudy_iapplies_ia_iquantitative_imethod_iusing_isecondary_idata_isourced_ifrom_iannual_ifinancial_ireports._{i i}The_ipartial_ianalysis_iresults_ishow_ithat_iprofitability,_iliquidity,_iand_icompany_isize_ihave_ia_isignificant_ieffect_ion_itax_iavoidance_iwith_ia_inegative_icoefficient,_iwhile_ileverage_idoes_inot_ishow_ia_isignificant_ieffect._iSimultaneously,_iall_iindependent_ivariables_iwere_ifound_ito_ihave_ia_isignificant_ieffect_ion_itax_iavoidance._iThese_ifindings_iindicate_ithat_ifinancial_iconditions_iand_icompany_isize_iare_irelated_ito_icompanies'_itendency_ito_iimplement_itax_imanagement_istrategies_iin_ithe_iproperty_iand_ireal_iestate_isector.

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