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All Journal Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Nor Rahma Rizka
Universitas Airlangga
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)

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Does Firm Size Moderating Influence Of Sales Growth On Tax Avoidance ? Nor Rahma Rizka; Rika Meidiana Rahayu
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.5526

Abstract

This study aims to obtain empirical evidence concerning the effect of sales growth and firm size on tax avoidance and to empirically prove whether firm size can moderate the effect between sales growth and tax avoidance. This study was conducted on mining companies listed on the Indonesia Stock Exchange from 2014 to 2019. This study involved 17 companies with a total of 102 observations. Data were analyzed using moderated regression analysis. The results showed that sales growth and firm size had a positive effect on tax avoidance. Besides, firm size strengthened the effect of sales growth on tax avoidance.
Co-Authors Rika Meidiana Rahayu Yacobus Soegiarto