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Julia Shafira
Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Kompensasi Rugi Fiskal terhadap Penghindaran Pajak Julia Shafira; Abu Yazid
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Tax avoidance remains a critical issue, potentially eroding state revenue amid the business dynamics of the consumer non-cyclicals sector. This study aims to analyze the effect of firm size, sales growth, and fiscal loss compensation on tax avoidance among consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research adopts a quantitative approach using panel data regression analysis. Secondary data were collected via purposive sampling from 44 selected companies out of a 132-company population, yielding 220 observations. The results indicate that firm size, sales growth, and fiscal loss compensation simultaneously have a significant effect on tax avoidance. Partially, sales growth has a negative and significant effect on tax avoidance, whereas firm size and fiscal loss compensation show no significant effect. These findings emphasize that sales growth rate acts as the primary driver of corporate tax compliance.
Co-Authors Abu Yazid