@article{Desmiranti_._2019, title={Determinant Tax Avoidance}, volume={3}, url={https://knepublishing.com/index.php/KnE-Social/article/view/5423}, DOI={10.18502/kss.v3i26.5423}, abstractNote={<p>This study aims to analyze the effect of sales growth, profitability, fiscal loss compensation, and the intensity of fixed assets on tax avoidance, both partially and jointly. The research method is using panel data regression analysis, with a purposive sampling method obtained a sample of twenty-seven companies listed on the Indonesia Stock Exchange from 2015-2017 using secondary data in the form of annual financial reports. The results show that partially sales growth has a significant positive effect, profitability has a significant negative effect, compensation for fiscal losses has a significant effect, and the intensity of fixed assets has a significant effect on tax avoidance.While the results of the studys simultaneously show that sales growth, profitability, fiscal loss compensation, and the intensity of fixed assets together have a positive effect on tax avoidance.</p&gt;}, number={26}, journal={KnE Social Sciences}, author={Desmiranti , Dhea and ., Sulhendri}, year={2019}, month={Oct.}, pages={921–947} }