Dynamics of Tax Avoidance Practices: Uncovering the Influential Factors in Indonesian Property and Real Estate Companies

This type of research is quantitative research that aims to analyze the influence of financial distress, leverage, profitability, and company size on tax avoidance focused on property and real estate issuers on the Indonesia Stock Exchange (IDX) in 2019-2023. The population was 92 companies, 12 companies were selected as samples using purposive sampling method, so the number of observations was 60. The data analysis technique uses multiple linear analysis using SPSS software. In the classical assumption test there is an autocorrelation disorder so that treatment is carried out and the observation is reduced by 1 to 59. The results showed that simultaneously, the four independent variables had a significant influence on tax avoidance.
Partially, profitability has a positive and significant influence on tax avoidance, leverage has a negative and significant influence on tax avoidance, while financial distress, and firm size have no significant influence on tax avoidance. For further research, it is recommended to be able to add tax avoidance measurements other than cash influenceive tax rate (CETR), for example with effective tax rate (ETR) or book-tax difference (BTD). It is also recommended to add research samples and observation periods to obtain much better results.