Skripsi

PENGARUH SALES GROWTH, LEVERAGE, DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2020-2023)

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Penilaian

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This study aims to examine the effect of sales growth, leverage, and return on assets (ROA) on tax avoidance, as well as to analyze the moderating role of firm size in these relationships. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. A quantitative method was applied, using multiple linear regression and Moderated Regression Analysis (MRA) techniques. The sample was selected using purposive sampling, consisting of 57 companies with 228 total observations. The results indicate that leverage have a significant influence on tax avoidance, while sales growth and ROA does not have a significant effect. Firm size does not moderates the relationship between sales growth, leverage and ROA with tax avoidance. These findings are expected to contribute both theoretically and practically to understanding the factors influencing tax avoidance strategies in manufacturing firms.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004323	T179524	T1795242025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1795242025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xiii, 97 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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