Year: 2025 | Month: June | Volume: 12 | Issue: 6 | Pages: 723-738
DOI: https://doi.org/10.52403/ijrr.20250681
The Effect of Sales Growth, Leverage, and Company Size on Tax Avoidance with Profitability as a Moderating Variable in Plantation Companies Listed on the Indonesia Stock Exchange in 2017 - 2023
Jonni William1, Rina Bukit2, Abdillah Arif3
1Department of Accounting, Faculty of Economic and Business, North Sumatera University, Medan, Indonesia.
Corresponding Author: Jonni William
ABSTRACT
This study aims to determine the effect of sales growth, leverage, and firm size on tax avoidance with profitability as a moderating variable in plantation sector companies listed on the IDX in 2017-2023. This study was conducted based on information obtained at the Indonesia Stock Exchange. The sampling technique in this study used the purposive sampling method. The population in this study was 24 plantation sector companies listed on the IDX in 2017-2023, and the sample used was eight companies. The type of data used is secondary data and panel data with regression data analysis techniques and Moderate Regression Analysis (MRA) tests with the Eviews 10 analysis tool. This study shows that sales growth has a positive and significant effect on tax avoidance, leverage has a negative and significant effect on tax avoidance and firm size has a negative and significant effect on tax avoidance. Profitability is unable to moderate the effect of sales growth on tax avoidance; profitability is unable to moderate the effect of leverage on tax avoidance and profitability is able to moderate the effect of firm size on tax avoidance.
Keywords: tax avoidance, sales growth, leverage, firm size, profitability, plantation sector
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