The Profitability, Leverage, and Sales Growth on tax Avoidance through Company Size as Moderating Variable on Manufacturing Companies in Sector of Consumer Goods Listed on the Indonesia Stock Exchange 2019-2021
Abstract
The research objective was to analyze the impact of profitability, leverage, and sales growth on tax avoidance through company size as moderating variable on manufacturing companies in sector of consumer goods listed on the Indonesia Stock Exchange 2019-2021. There were 69 companies in the study's population, and the purposive selection approach was used to pick a sample of 38 of those companies. The research is using purposive sampling method for the sample selection. It’s used external data that gained from www.idx.co.id’s website. Path analysis and multiple linear regression are the data analysis techniques used in this study. The research is using PLS Algorithm for analysis process. The results showed that Profitability and Leverage had an positive relationship effect to Tax Avoidance, but Sales Growth had no effect on Tax Avoidance, Company Size wasn’t able to moderate the effect of Profitability, Leverage, and Sales Growth on Tax Avoidance.
References
Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, dan Pertumbuhan Penjualan terhadap Tax Avoidance, 1584-1613.
Fauzan, Wardan, D. A., & Nurhajanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance, 171-185.
Gunawan, J. (2020). Pengaruh Leverage, Kepemilikan Institusional, dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di BEI pada Periode 2015-2018.
Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan terhadap Penghindaran Pajak: Studi Kasus Perusahaan Manufaktur di Indonesia, 19-26.
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Sales Growth terhadap Tax Avoidance, 127-138.
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, dan Profitabilitas terhadap Tax Avoidance, 23-40.
Oktaviyani, R., & Munandar, A. (2017). Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variable in Indonesian Property and Real Estate Companies, 183-188.
Permata, A. D., Nurlaela, S., & W, E. M. (2018). Pengaruh Size, Age, Profitability, Leverage dan Sales Growth terhadap Tax Avoidance, 10-20.
Ramzan, K. (2010). Partial Least Square Suatu Teknik Prediktif yang Bisa Menangani Banyak Variabel Independen, Bahkan Sekalipun Terjadi Multikolinieritas diantara Variabel-Variabel tersebut.
Robin. (2021). Pengaruh Transfer Pricing, Corporate Governance dan Corporate Social Responsibility terhadap Agresivitas Pajak dengan Manajemen Laba sebagai Variabel Intervening pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019.
Reinaldo, R. (2017). Pengaruh Leverage, Ukuran Perusahaan, ROA, Kepemilikan Institusional, Kompensasi Kerugian Fiskal, dan CSR terhadap Tax Avoidance pada Perusahaan Manufaktur Subsektor Makanan dan Minuman terdaftar di BEI 2013-2015, 45-59.
Subagiastra, K., Arizona, I. P. E., & Mahaputra, I. N. K. A. (2016). Pengaruh Profitabilitas, Kepemilikan Keluarga, dan Good Corporate Governance terhadap Penghindaran Pajak, 167-193.
Sumartono & Puspasari, I. W. T. (2021). Determinan Tax Avoidance: Bukti Empiris pada Perusahaan Publik di Indonesia, 136-162.
Tanjaya, C., & Nazir, N. (2021). Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan terhadap Penghindaran Pajak, 189-208.
Turyatini. (2017). The Analysis of Tax Avoidance Determinant on the Property and Real Estate Companies, 143-153.
Ulfa, E. K., Suprapti, E., & Latifah, S. W. (2021). The Effect of CEO Tenure, Capital Intensity, and Company Size on Tax Avoidance, 77-86.
Wahyuni, T., & Wahyudi, D. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Sales Growth, dan Kualitas Audit terhadap Tax Avoidance, 394-403.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Copyright for this article is retained by the author(s), with first publication rights granted to the journal. This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (https://creativecommons.org/licenses/by-nc-nd/4.0/).
