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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Andhini Komariyani
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Economics, Econometrics & Finance

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Pengaruh Sales Growth dan Aset Growth Terhadap Praktik Penghindaran Pajak Andhini Komariyani; Rakhmawati Oktavianna
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.728

Abstract

This study aims to analyze the effect of sales growth and asset growth on tax avoidance practices, both partially and simultaneously. This study uses a quantitative method with secondary data obtained from the financial statements of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The research sample was determined using a purposive sampling technique, resulting in 32 companies with a total of 192 observation data from a population of 128 companies. The data analysis technique used was panel data regression with the assistance of E-Views 12 software, where based on the model selection test results, the Fixed Effect Model (FEM) was chosen as the best estimation model. The results indicate that, simultaneously, sales growth and asset growth affect tax avoidance. Partially, sales growth has a significant negative effect on tax avoidance, while asset growth also has a significant negative effect on tax avoidance.
Co-Authors Rakhmawati Oktavianna