Peran ukuran perusahaan dalam memoderasi determinan pengaruh tax avoidance

Hikmah, Aifa Izzwatul and Zuraidah, Zuraidah ORCID: https://orcid.org/0000-0001-9982-8139 (2025) Peran ukuran perusahaan dalam memoderasi determinan pengaruh tax avoidance. Current: Jurnal Kajian Akuntansi dan Bisnis Terkini, 6 (2). pp. 240-253. ISSN 27211819

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Abstract

This study looks at how sales growth, profitability, and leverage affect tax avoidance strategies, using business size as a moderating factor. The sample consists of 18 real estate and property companies that were listed between 2019 and 2023 on the Indonesia Stock Exchange. The results show that tax avoidance is not impacted by leverage, that tax avoidance is impacted by profitability, and that tax avoidance is not impacted by sales growth. The results of the moderated regression analysis (MRA) show that the company size variable does not moderate the impact of leverage, profitability, or sales growth on tax avoidance. This research lies in its sector-specific focus and the integration of firm size as a moderating variable, which remains limited in prior studies. Additionally, the use of post-pandemic data offers updated insights into tax avoidance behavior under dynamic economic conditions. This study offers valuable insights for companies to better understand the factors affecting Tax avoidance strategies and to more effectively manage their tax oblig ations, ensuring both tax savings and compliance with regulations.

Item Type:	Journal Article
Keywords:	Leverage; Profitability; Sales growth; Tax avoidance
Subjects:	14 ECONOMICS > 1401 Economic Theory > 140199 Economic Theory not elsewhere classified
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Zuraidah Zuraidah
Date Deposited:	12 Nov 2025 14:06

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