Academia Open
Vol 8 (2023): June (in progress)
Business and Economics

The Effect of Sales Growth, Leverage, and Profitability on Tax Avoidance with Company Size as Moderating Variable
Pengaruh Pertumbuhan Penjualan, Leverage, dan Profitabilitas Terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Moderasi


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  • Dwi Nanningsih,
  • Santi Rahma Dewi*
Dwi Nanningsih
Universitas Muhammadiyah Sidoarjo, Indonesia
Santi Rahma Dewi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.8.2023.3779
Published June 26, 2023
Keywords
  • Growth,
  • Leverage,
  • Profitability,
  • Company Size,
  • Tax Avoidance
How to Cite
Nanningsih, D., & Dewi, S. R. (2023). The Effect of Sales Growth, Leverage, and Profitability on Tax Avoidance with Company Size as Moderating Variable. Academia Open, 8, 10.21070/acopen.8.2023.3779. https://doi.org/10.21070/acopen.8.2023.3779

Copyright (c) 2023 Dwi Nanningsih, Santi Rahma Dewi

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study aims to determine the size of the company moderates the effect of sales growth, leverage and profitability on tax avoidance. In this study using quantitative research methods. In this case, the object of research is a manufacturing company in the Chemical and Basic Industry sector that is listed on the Indonesia Stock Exchange in 2017-2020 using the purposive sampling method. The sample used in this study amounted to 9 companies with a total of 36 samples of observations. The analysis technique uses data that includes the outer model, inner model with the Smart PLS 3.0 program. The result of this research is that firm size does not moderate the effect of growth and leverage on tax avoidance, while firm size moderate the effect of profitability on tax avoidance.

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