Abstract:The practice of tax avoidance cannot be avoided as long as the tax regulations are still multi-interpreted. Companies take advantage of it from the financial and non-financial aspects. The research focuses on financial aspects, such as return on assets, debt to equity ratio, firm size, sales growth, current ratio and capital intensity. The object of the research is manufacturing companies listed on the Indonesia stock exchange for the period 2015 to 2020. Sampling uses the purposive sampling method. The sample… Show more
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