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All Journal E-JURNAL AKUNTANSI
Vina Elfira Rahayu
Fakultas Ekonomi dan Bisnis Universitas Pelita Bangsa, Indonesia
Economics, Econometrics & Finance

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Peran Pertumbuhan Penjualan dalam Memediasi Pengaruh Profitabilitas dan Leverage terhadap Tax avoidance Sindik Widati; Dede Puspa Sari; Vina Elfira Rahayu; Taufik Hidayat
E-Jurnal Akuntansi Vol 34 No 9 (2024)
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.2024.v34.i09.p03

Abstract

This study aims to investigate the role of company growth in mediating the effect of profitability and leverage on tax avoidance. Using data from mining companies listed on the Indonesia Stock Exchange, 92 research data from 23 companies and the period 2019-2022. The research method uses panel data regression analysis, and sobel test. The results showed that profitability has a significant negative effect on tax avoidance, while leverage does not show a significant effect. Firm growth did not prove to be a significant mediator in the relationship between profitability and tax avoidance, nor between leverage and tax avoidance. These findings suggest that factors other than firm growth may be more relevant in explaining how profitability and leverage affect tax avoidance strategies. Keywords: Tax avoidance; company growth; profitability; leverage
Co-Authors Dede Puspa Sari Sindik Widati Taufik Hidayat