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All Journal Jurnal Informatika Ekonomi Bisnis
Rosalin, Rizky Fitriana
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Economics, Econometrics & Finance

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The Impact of Company Growth, Size, Profitability, and Leverage on Tax Avoidance with Good Corporate Governance as a Moderating Variable Rosalin, Rizky Fitriana; Chrismastuti, Agnes Advensia
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.542

Abstract

The research objective is to investigate the impact of Company Growth, Company Size, Profitability, and Leverage on Tax Avoidance with Good Corporate Governance as a moderating variable in Manufacturing Companies listed on the Indonesia Stock Exchange during the period 2017-2021. This study utilizes a quantitative method. The population and sample are obtained from the Indonesia Stock Exchange during the period 2017-2021. The research sample comprises 49 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017-2021. Multiple linear regression analysis using the SPSS application is employed for data analysis. The results indicate that sales growth, company size, profitability, and leverage have a positive impact on tax avoidance, whereas good corporate governance weakens the influence of Company Growth, Company Size, Profitability, and Leverage on Tax Avoidance.
Co-Authors Chrismastuti, Agnes Advensia