Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Shinta Nuriyah Fajrin
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Kinerja Perusahaan terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi Shinta Nuriyah Fajrin; Rediyanto Putra
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 4 (2025): Oktober: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i4.5285

Abstract

This study aims to determine the effect of profitability, leverage, and sales growth on tax avoidance with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study uses secondary data obtained from annual financial reports of the companies. The sampling technique employed is purposive sampling, with a total of 65 companies meeting the research criteria. Data analysis was conducted using moderated multiple linear regression with the help of SPSS version 26. The results show that profitability, leverage, sales growth, and firm size each have a significant effect on tax avoidance. Furthermore, firm size moderates the relationship between the independent variables and tax avoidance. Specifically, firm size weakens the influence of profitability and leverage on tax avoidance but strengthens the influence of sales growth on tax avoidance. These findings indicate that firm size plays an important role in shaping the tax management strategies adopted by companies. This research is expected to provide insights for companies, investors, and policymakers in understanding the factors affecting tax avoidance practices and to encourage greater transparency and tax compliance within the manufacturing sector.
Co-Authors Rediyanto Putra