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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis E-JURNAL AKUNTANSI
Estralita Trisnawati
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Manajemen Laba, Leverage, Pertumbuhan Penjualan, Penghindaran Pajak: Peran Moderasi Komisaris Independen Richard Emanuel; Estralita Trisnawati; Amrie Firmansyah
E-Jurnal Akuntansi Vol 33 No 3 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i03.p13

Abstract

The research aims to empirically examine the effect of earnings management, leverage, and sales growth on tax evasion. In addition, this study also examines the moderating role of independent commissioners in the relationship between the independent variables and the dependent variable. This study uses data in the form of financial statements of the consumer goods sector listed on the IDX for the 2018-2021 period. The total sample used in this study was 180 sample data selected by purposive sampling method. Hypothesis testing was carried out using multiple linear regression analysis with panel data. The test results show that earnings management and leverage have no effect on tax evasion, while sales growth has a negative effect on tax evasion. The results of the study concluded that the independent commissioner has no moderating role in the effect of earnings management on tax evasion and the effect of leverage on tax evasion. However, independent commissioners can strengthen the negative effect of sales growth on tax evasion. Keywords: Debt Policy; Earnings Quality; Tax Planning; Sales Growth; Corporate Governance
The Effect Of Firm Value, Leverage, And Profitability On Tax Avoidance With Liquidity As A Moderating Variable Rudy Novianto; Estralita Trisnawati; Verawati Verawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8320

Abstract

This study aims to examine the effect of firm value, leverage, and profitability on tax avoidance, with liquidity as a moderating variable. The research focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, using purposive sampling. The results indicate that firm value has a positive effect on tax avoidance, whileleverage shows no significant effect, and profitability has a negative effect. Furthermore, liquidity as a moderating variable strengthens the positive influence of firm value on tax avoidance, but does not moderate the effects ofleverage and profitability on tax avoidance.
Co-Authors Amrie Firmansyah Richard Emanuel Rudy Novianto Verawati Verawati