Year: 2024 | Month: June | Volume: 11 | Issue: 6 | Pages: 125-134
DOI: https://doi.org/10.52403/ijrr.20240615
The Influence of Earnings Management, Sales Growth, Leverage, And Firm Size on Tax Avoidance with Profitability as a Moderating Variable in Mining Companies Listed on the IDX 2017-2022
Natasya Sylvia Solihin1, Narumondang Bulan Siregar2, Sirojuzilam Hasyim3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Natasya Sylvia Solihin
ABSTRACT
This research aims to determine the influence of Earnings Management, Sales Growth, Leverage, and Firm Size on Tax Avoidance with Profitability as a Moderating Variable in Mining Companies Listed on the Indonesia Stock Exchange (BEI) in 2017-2022. The population used in this research is all mining companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling technique used was the purposive sampling method, where a final sample of 17 companies was obtained with observations for six years for a total of 102 observation samples. The analysis technique used is Logistic Regression Analysis using the SPSS 25 program.
This research indicates that Earnings Management, Sales Growth, Leverage, and Firm Size do not partially influence Tax Avoidance. Meanwhile, Profitability can partially moderate the influence of Earnings Management, Sales Growth, Leverage, and Firm Size on Tax Avoidance.
Keywords: tax avoidance, earnings management, sales growth, leverage, Firm size, profitability
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