Abstract:
This research aims to analyze the influence of several variables on tax avoidance in
property and real estate companies listed on the Indonesia Stock Exchange during
the 2017–2023 period. The variables analyzed include capital intensity, operating
cash flow, growth, leverage, and profitability. This research shows that operating
cash flow, growth, leverage, and profitability significantly affect corporate tax
avoidance, while capital intensity does not have a significant influence. These
results are consistent with several previous studies, which state that companies with
high operating cash flow and leverage ratios tend to engage in higher tax avoidance.
The control variable used in this research is company size, which also affects the
research results. By understanding these factors, companies can be more aware of
the variables that may influence their tax avoidance strategies, and policymakers
can design more effective policies to reduce tax avoidance practices.
