Analysis of the Effect of Related Party Transactions and Corporate Social Responsibility on Tax Avoidance Strategies in Infrastructure Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period
DOI:
https://doi.org/10.59188/devotion.v6i12.25591Keywords:
leverage, profitability, sales growth, capital intensity, tax avoidanceAbstract
This study seeks to determine the factors affecting tax avoidance in real estate and property firms. The study's population comprised real estate and property firms. This research utilized a sample of 33 real estate and property firms. Field research and library research are the methodologies employed for data collecting on the financial statements of real estate and property enterprises throughout the 2021–2023 period. The data for this inquiry was processed using Microsoft Excel and SPSS version 26. The results demonstrated that leverage and profitability substantially affect tax avoidance, although capital intensity and sales growth do not. Inspection of tax avoidance operations is advisable, as significant tax avoidance results in suboptimal state revenue.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Hubertus Maria Rosariandoko Wijanarko, Simon Simon, Martogi Marojahan Sitinjak
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
