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All Journal Jurnal Analisa Akuntansi dan Perpajakan
Vania Dwi Putri
Universitas Muhammadiyah Jakarta
Economics, Econometrics & Finance Social Sciences Other

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The PENGARUH LEVERAGE, PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Vania Dwi Putri; Maryati
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 1 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v10i1.11545

Abstract

This study is motivated by the ongoing practice of corporate tax avoidance through the use of gaps in accounting policies. Based on Slippery Slope Theory, this research examines the effect of leverage, profitability, and sales growth on tax avoidance, with firm size as a moderating variable. The study employs a quantitative method using secondary data derived from the financial statements of infrastructure companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample consists of 45 companies selected through purposive sampling. Data analysis is conducted using moderation regression analysis with the assistance of EViews 13 software. The findings indicate that leverage and sales growth have a negative but not significant effect on tax avoidance, while profitability has a negative and significant effect on tax avoidance. Firm size is not able to moderate the relationship between leverage and sales growth and tax avoidance, but it is able to moderate the relationship between profitability and tax avoidance.
Co-Authors Maryati