Pengaruh Profitabilitas, Leverage, dan Pertumbuhan Penjualan pada Penghindaran Pajak yang Dimoderasi oleh Ukuran Perusahaan (Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)

Ulfatus Salma, Nur Diana, Arista Fauzi Kartika Sari

Abstract


This research aims to analyze the factors influencing tax avoidance in the food and beverage manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. Taxes are the embodiment of the largest contribution to the development of a country including Indonesia and taxes are crucial element for state revenue as the welfare of the people. But on the other hand, companies consider taxes to be a burden that can reduce income, so still many taxpayers especially companies attempting to do tax avoidance. However, the increasing state expenditures require effective tax management. In the context of the COVID-19 pandemic, tax revenues continued to rise despite significant economic challenges. This study employs purposive sampling method with specific criteria to select samples. Out off 99 listed food and beverage sector companies, 42 companies were chosen based on the established criteria. This research contributes to understanding the dynamics of tax avoidance and effect of profitability, leverage and sales growth with the size of the company as a variable moderating.

Keywords: Profitability, leverage, sales growth, size company


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References


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