Pengaruh Profitabilitas, Leverage dan Sales Growth Terhadap Penghindaran Pajak yang Di Moderasi oleh Ukuran Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 -2023

Abstract

This study investigates the influence of profitability, leverage, and sales growth on corporate tax avoidance, while also examining the moderating role of firm size within mining firms listed on the Indonesia Stock Exchange (2019–2023). Employing purposive sampling, 18 out of 47 firms were selected, with data sourced from audited financial statements and analyzed using multiple regression via SPSS             26. Findings reveal that both profitability and leverage are inversely and significantly associated with tax avoidance, suggesting that financially strong or highly leveraged firms tend to adopt more compliant tax behavior. Conversely, sales growth exhibits a significant positive effect, implying that firms experiencing rapid expansion may resort to tax avoidance to preserve profit margins. Firm size, however, does not significantly moderate these relationships.