Pengaruh Manajemen Laba , Sales Growth, Leverage, dan Ukuran Perusahaan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2022

Abstract

This research aims to determine the effects of profit management, sales growth, leverage, and company size on tax avoidance with profitability as a moderation variable in mining companies listed on the Indonesia Stock Exchange (IDX). This research uses quantitative approach and secondary data with the sample of 12 mining companies listed on the Indonesia Stock Exchange from 2017-2022. Research samples are determined using purposive sampling. Data obtained are, then, analysed using multiple linear regression analysis and residual tests for variable moderation, conducted with SPSS 25 software. The results indicated that profit management, sales growth, leverage and company size do not affect tax avoidance. Profitability as a moderating variable is able to moderate the influence of profit management, sales growth, leverage, and company size on tax avoidance.