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PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024)

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This study aims to test the Effect of Profitability, Leverage, and Sales Growth on Tax Avoidance by Company Size as Moderation Variables. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Using the purposive sampling method, the number of samples of this study was 26 companies with a total of 130 observations. Independent variables are Profitability, Leverage, and Sales Growth. Meanwhile, the dependent variable used is Tax Avoidance. This study used a quantitative approach with data types in the form of secondary data. Testing this study using Multiple Linear Regression Analysis techniques and Moderated Regression Analysis with SPSS version 24. Research results show that profitability negatively affects tax avoidance. Leverage and sales growth have no effect on tax avoidance. And the size of the company is unable to moderate the relationship between profitability, leverage and sales growth against tax avoidance. Keywords: Profitability, Leverage, Sales Growth, Company Size, Tax Avoidance

Availability
Inventory Code Barcode Call Number Location Status
2507006530T186259T1862592025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1862592025
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xv, 130 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
other (computer)
Edition
-
Subject(s)
Akuntansi Perpajakan
Prodi Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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