Pengaruh Arus Kas Operasi, Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Tax Avoidance

Abstract

This research was conducted to analyze the effect of Operating Cash Flow, Company Size, and Sales Growth on Tax Avoidance. The research was conducted on Financial Sector Companies listed on the Indonesia Stock Exchange in 2021-2025. This research employs a quantitative approach using an associative research design to test the relationship between independent and dependent variables. Sample selection was carried out using Purposive Sampling method from secondary data in the form of financial statements and found as many as 25 sample companies with a total of 5 years of observations, for a total sample in this research was 125. The analysis was performed using E-Views 13. The results of this study indicate that, simultaneously, Operating Cash Flow, Firm Size, and Sales Growth have a significant effect on Tax Avoidance. Partially, Operating Cash Flow has a negative effect on Tax Avoidance, and Firm Size has a negative effect on Tax Avoidance. Meanwhile, Sales Growth has a positive effect on Tax Avoidance.