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TAX AVOIDANCE: AGENCY AND CONTINGENCY PERSPECTIVES ON KEY FINANCIAL DRIVERS Paulus, Hendro; Awaludin, Awaludin; Ciptaningtyas, Metta; Siagian, Nancy Neorita
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6936

Abstract

This study investigates the effect of profitability (ROA), leverage (DER), and asset efficiency (TATO) on tax avoidance (TA), with sales growth (SG) as a moderating variable. Using 140 panel data observations from transportation companies listed on the Indonesia Stock Exchange for 2020–2024, the analysis was conducted using EViews 13. The results show that ROA and DER positively and significantly influence tax avoidance, while TATO has no significant effect. Sales growth strengthens the relationship between ROA and tax avoidance and between DER and tax avoidance, but does not moderate the effect of TATO. These findings support Agency Theory, indicating that financial pressures encourage managerial tax-minimizing behavior, and align with Contingency Theory, showing that contextual factors such as sales growth shape corporate tax strategies. This study provides empirical insights for regulators and stakeholders in identifying firms with higher tax avoidance tendencies
Co-Authors .S, Salman Acay, Acay Adi Setyawan, Nugroho Aditia Ginantaka Ahmad Ridwan Ahmad Syahid Alawiyah, Alawiyah Amien, Muhammad Amran Jaenudin Andika Andika Anisah, Ayu Mutiara Arsyidi, Ahmad Audita Nuvriasari Ayuni, Fira Bakri Bakri Basri, Ahmad Basuki Wibawa Bukit, Andrio Burhanuddin Burhanuddin Busnawir Busnawir Ciptaningtyas, Metta Dadang Iskandar Mulyana` Dandi, Dandi Dedi Kurniawan Dengi, Abbas Desy Eliana Dodik Hartono Dyta Nugraeni, Christine Erland, Andi Erry Koriyanti Fadaruddin, Fadaruddin Farid Farid, Farid Fina Uzwatania Gandri Haryono, M. Gerhan, Anthoni Hadi Hadi Haris Abd Kadir Hasnawati Hasnawati Hidayati, Vivi Rachmatul Ira Maya Abdiani Irawati Irawati Iswan, Muhammad Jannah, Putri Isriyatil K Dewi, Dahlia Kartina Kartina Khairul Saleh Krisna, Muhammad Ade Maulianawati, Diana Megawati - Meilya, Ika Rizqi Melisa, Atika Okta Miska Sanda Lembang Muhammad Irfan Muhammad Zulkifli, Muhammad Murni Winarsih Nafolion Nur Rahmat, Nafolion Nur Nasra, Nasra Netty Kurniawati, Netty Novtriana, Deasti Nurasmi, Nurasmi Nursia, Nursia Octanina Sari Sijabat Pakpahan, Evalina Paleni, Herman Paulus, Hendro Prajono, Rahmad prayogi, oki Purwani, Ketut Putra, Irwan Agusnu Raden Mohamad Herdian Bhakti RAIS HIDAYAT, RAIS Ranti, Ranti Rinda Philona Rita Lefrida Rizal Andriansyah Rosfaeni, Rosfaeni Rukhayati Rukisah, Rukisah Ruswandi, Milli Safrina, Sri Samudin, Moh. Tofan Sanda Lembang, Miska saragih, wismaroh Saragih, Wismaroh Sanniwati Satriani Satriani Setyaningsih, Sri Siagian, Nancy Neorita Simanjumtak, Ricky Febrinaldi Suciaty, Tety Suherman, Suherman Sukardi Sukardi Sutopo Sutopo Syahril Syahril Tjandra Anggraeni Tri Astuti Tri Paus Hasiholan Hutapea, Tri Paus Hasiholan Trisasri, Ruri Uswatun Hasanah UTAMA, LALU NUGRAHA ADI Wagino Yanuari, Nabela Putri Yoga Pratama, Indra Yusuf Yusuf Zainduddin, Zainduddin Zainuddin, Zainuddin