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Peran Pertumbuhan Penjualan dalam Memediasi Pengaruh Profitabilitas dan Leverage terhadap Tax avoidance

Year: 2024

Type: article

Abstract: This study aims to investigate the role of company growth in mediating the effect of profitability and leverage on tax avoidance. Using data from mining companies listed on the Indonesia Stock Exchange, 92 research data from 23 companies and the period 2019-2022. The research method uses panel data regression analysis, and sobel test. The results showed that profitability has a significant negative effect on tax avoidance, while leverage does not show a significant effect. Firm growth did not prove to be a significant mediator in the relationship between profitability and tax avoidance, nor between leverage and tax avoidance. These findings suggest that factors other than firm growth may be more relevant in explaining how profitability and leverage affect tax avoidance strategies.

Source: E-Jurnal Akuntansi

DOI: 10.24843/eja.2024.v34.i09.p03

Authors: Sindik Widati, Dede Puspa Sari, Vina Elfira Rahayu, Taufik Hidayat

Institutions: Universitas Tangerang Raya, Universitas Pelita Bangsa

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4406593033

FWCI:

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