id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-1433	Ekawarti, Yuni; Widyastuti, Sari Mustika; Alfiana, Yeni; Summagat, Lia	Dynamics of Tax Avoidance for the Construction Companies in Indonesia: A Study Financial Factor	2025	11	.pdf	application/pdf	4763	272	30	This study examines tax avoidance in Indonesia’s construction sector, focusing on the influence of profitability, capital intensity, and sales growth. Using data from 15 publicly traded construction firms on the Indonesia Stock Exchange (2020–2022), multiple linear regression analysis was applied to assess the relationship between these financial factors and tax avoidance, measured by the Effective Tax Rate (ETR).	cache/ijtc-1433.pdf	txt/ijtc-1433.txt