Factors that influence Tax Avoidance: Profitability, Leverage, and Company Size

Abstract

Abstract: The Literature Review Article on the Influence of Profitability, Leverage,
and Company Size on Tax Avoidance is a scientific article which aims to build a
research hypothesis on the influence between variables that will be used in further
research. The method for writing this Literature Review article is the library research
method, which is sourced from online media such as Google Scholar, Mendeley and
other academic online media. The results of this literature review article are: 1)
Profitability influences Tax Avoidance; 2) Leverage influences Tax Avoidance; and
3) Company size influences Tax Avoidance.