The Effect of Profitability, Company Size, and Sales Growth on Tax Avoidance with Leverage as a Moderating Variable

Authors : Perik Apriatna; Lin Oktris

Volume/Issue : Volume 7 - 2022, Issue 8 - August

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Tax avoidance is an effort to avoid taxes that is carried out in a legal way or does not violate laws and regulations because for taxpayers, taxes are seen as a burden that will reduce profits or income. Taxpayers who carry out tax avoidance are not in accordance with the expectations of society, because this tax is managed by the government to be returned indirectly to the taxpayer in the form of welfare of life. This study aims to examineandanalyze the effect of profitability, company size, and sales growth on tax avoidance with leverage as a coding variable. The design of this study used a causality and sel research design used in this study was selected by researchers using the purposive sampling method. Secondary data as much as 36 samples of companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The statistical method used to test the research hypothesis is multiple linear regression analysis with the help of SPSS 25.0 software. The resultsshowed that the independentvariables of profitability, company size, sales growth and leverage had no significant effect on tax avoidance and the leverage moderation variable could not moderate independent variables against dependent variables.

Keywords : Tax Avoidance, Profitability, Company Size, Sales Growth,Leverage.


Paper Submission Last Date
29 - February - 2024

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