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All Journal Academia Open Indonesian Journal of Law and Economics Review Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Journal Pemberdayaan Ekonomi dan Masyarakat Proceeding of International Conference on Social Science and Humanity International Journal of Business, Law and Political Science
Ernandi, Herman
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Tax Avoidance Determinants with Sales Growth as Moderator: Penentu Penghindaran Pajak dengan Pertumbuhan Penjualan sebagai Moderator Ernandi, Herman; Prasetya, Atina Nabila Ade
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1433

Abstract

Background: Tax avoidance remains a strategic decision frequently undertaken by firms to manage financial pressure and maintain performance stability. Specific Background: Prior studies show inconsistent findings regarding the role of leverage and company size, while the contribution of sales growth as a moderating variable remains underexplored. Gap: Limited empirical evidence integrates sales performance dynamics into the tax avoidance model within consumer non-cyclical firms. Aim: This study examines the effect of leverage and company size on tax avoidance and evaluates the moderating role of sales growth. Results: Findings show that leverage significantly increases tax avoidance, while company size also contributes positively. Sales growth strengthens the relationship between leverage and tax avoidance, indicating that firms with stronger sales tend to utilize tax minimization strategies more aggressively. Novelty: The study introduces sales growth as a contextual moderator to clarify inconsistencies in previous findings. Implications: Results provide insights for managers and policymakers in designing governance mechanisms to ensure tax compliance, particularly in firms with high debt levels and strong market performance. Highlights:• Leverage and firm size significantly shape tax avoidance• Sales growth strengthens leverage–tax avoidance relationship• Model clarifies inconsistencies in previous tax avoidance studies Keywords: Tax Avoidance, Leverage, Firm Size, Sales Growth, Moderation Model
Co-Authors Adhaniyah, Melinda Rofiatul Alam, Ornela Aprillia Alfadin, Muhamad Fahmi Aliyah, Fitri Dwi Amaliyah, Afik Anarkie, Putri Andamari, Ahsana Anggraini , Fitri Alfia Arini, Nova Atul Aulia, Nur Afni Avida, Nurul Hidayatul cahyani, lindah Chanifan, Rezia Alma Eka Dimas Nugroho Efendi, Feny Sabella Furi, Diana Retno Hadian, Bagas Jihad Hidayati, Nurul Dwi Khoirun Nisa Mafridah, Septa Dina Maghfira, Chika Nanda Masfufah , Ninik Nihlatul Qudus Sukma Nirwana Novianti, Dinda Noviyanti, Dina Nugroho , Dimas P, Maghfirah Febriyanti I. Pradasiwi, Arda Walika Prasetya, Atina Nabila Ade Pratama, Riang Rahayu , Ruci Arizanda Revina, Foni Safitri, Anik Shoffan, Muchammad Abi