EFFECT OF SALES GROWTH, PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE WITH FIRM SIZE AS MODERATING VARIABLE

CINDY (2022) EFFECT OF SALES GROWTH, PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE WITH FIRM SIZE AS MODERATING VARIABLE , TESIS, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

Abstract. The aims of this study is to analyze factors affecting the tax avoidance of service companies that are listed on the Indonesia Stock Exchange. The variables tested include Sales Growth, Profitability and Leverage with Firm Size as moderating variables. This study used service companies that are listed on Stock Exchange in Indonesia for the 2016-2020 period. Purposive sampling method is used in selecting samples. All the data are obtained from www.idx.co.id. The data analysis process was conducted by utilizing SmartPLS to calculate the PLS Algorithm followed by verifying the hypothesis. The results show that Sales Growth have affect on ETR with a positive direction, Profitability and Leverage have effects on ETR with a negative direction, firm size can moderate the relationship between profitability and ETR but cannot moderate the relationship between sales growth and leverage

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