THE INFLUENCE OF SALES GROWTH, LEVERAGE, COMPANY SIZE, AND PROFITABILITY ON TAX AVOIDANCE IN CONSUMER NON-CYCLICALS COMPANIES FROM 2021 TO 2023
Article Sidebar
Read Counter : 38
Download : 28
Main Article Content
Abstract
The purpose of this study is to gather empirical data regarding the effects of sales growth, leverage, company size, and profitability on tax avoidance. Focusing on consumer non-cyclicals companies that listed on the Indonesia Stock Exchange (IDX), the study used a purposive sampling method to select a data set of 124 samples from 52 companies covering the period 2021 to 2023. To analyze the data, SPSS version 25 was employed, and multiple linear regression analysis was applied to examine the relationships among these variables. The findings indicate that sales growth has a positive effect on tax avoidance. Conversely, profitability shows indicates a detrimental effect on tax avoidance. Meanwhile, leverage and company size were found to have no significant effect on tax avoidance within the sample. This study aims to contribute to the literature on tax avoidance by clarifying the role of specific financial factors in influencing tax strategies among consumer non-cyclicals companies in Indonesia. The expectation is to minimize tax avoidance actions that could result in significant losses to the state. The insights provided can serve as valuable references for managers and policymakers, helping them to understand the financial characteristics that drive tax avoidance behavior. Additionally, this research encourages further exploration into other factors that may influence tax avoidance, ultimately supporting a more comprehensive understanding of corporate tax practices.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
IJAEB by Graduate Program of Universitas Tarumanagara is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.. Permissions beyond the scope of this license may be available at https://journal.untar.ac.id/index.php/ijaeb
References
Annisa, M. L., Kertarajasa, A. Y., Hamzah, R. S., Gozali, E. O., & Sitepu, C. D. (2023). The analysis of influence growth sales and fixed asset intensity on tax avoidance. Enrichment: Journal of Management.
Arandea, R. M. (2023). The Effect Of Good Corporate Governance And Company Size On Tax Avoidance (Empirical Study On Agricultural Sector Companieslisted On The Indonesia Stock Exchange For The Period 2017-2019). Jurnal Syntax Dmiration.
Darsani, Asri, P., & Sukartha, I. M. (2021). The Effect of Institutional Ownership, Profitability, Leverage and Capital Intensity Ratio on Tax Avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR).
Dewi, K. T., Hardika, N. S., & Wijana, I. M. (2022). The Effect of Good Corporate Governance, Sales Growth, Leverage, And Profitability on Tax Avoidance. Repository Politeknik Negeri Bali.
Eddy, E. P., Angela, A., & Erna. (2020). The Impact Analysis of Return on Asset, Leverage and Firm Size to Tax Avoidance. Jurnal Akuntansi, Program Studi Akuntansi, Fakultas Ekonomi, Universitas Kristen Maranatha.
Fauzan, Arsanti, D. P., & Fatchan, I. N. (2021). The Effect of Financial Distress , Good Corporate Governance , and Institutional Ownership on Tax Avoidance ( Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period. Riset Akuntansi Dan Keuangan Indonesia.
Fauzan, Wardan, D. A., & Nashirotun . (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Jurnal Riset Akuntansi dan Keuangan Indonesia.
Godfrey, Jayne, Hodgson, A., Tarca, A., Hamilton, J., & Holmes, S. (2010). Accounting Theory 7th Edition. Australia: John Wiley & Sons.
Gunaasih, S. P. (2021). The Profitability, Leverage, and Company Size of the IDX80 Index on Tax Avoidance in Indonesia Stock Exchange. Review of Integrative Business and Economics Research, Vol. 10, Supplementary Issue 1.
Jensen, Michael C, & Meckling, W. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure.
Junrida, S., & Djuharn, D. (2023). The Effect of Corporate Governance, Sales Growth, and Capital Intensity on Tax Avoidance. Journal of Business and Management Studies .
Kalbuana, N., Taqi, M., & Uzliawati, L. (2023). CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance. Cogent Business & Management.
Kholifah, N. A., & Ariyani. (2023). Effect of Sales Growth, Profitability, Firm Size and Leverage on Tax Avoidance (Case Study of Automotive Companies on the Indonesia Stock Exchange 2017 – 2021). Journal of World Conference.
Krisnawati, A., Sarsiti, & Mellindina, A. (2023). The Influence Of Profitability, Capital Intensity, Independent Board Of Commissioners, Audit Committee, Managerial Ownership And nstitutional Ownership On Tax Avoidance. Proceeding of International Conference on Digital Advance Tourism, Management and .
Lestari, Jihan, & Solikhah, B. (2019). Lestari, Jihan, andThe Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance. Accounting Analysis Journal .
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti.
Mardiasmo. (2019). Perpajakan Edisi 2019. Yogyakarta: CV ANDI OFFSET.
Meilinda, A., Rahmadhani, S. N., & Usman, A. (2024). Simposium Ilmiah Akuntansi (SIA).
Nailufaroh, L., Suprihatin, N. S., & Mahardini, N. Y. (2022). The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance (Pengaruh Leverage, Kepemilikan Manajemen, dan Intensitas Modal terhadap Penghindaran Pajak). Jurnal Keuangan dan Perbankan (KEBAN).
Niariana, D., & Anggraeni, R. D. (2022). Pengaruh Leverage, Ukuran Perusahaan dan Likuiditas Terhadap Penghindaran Pajak (Studi Empiris Perusahaan Manukfaktur Subsektor Makanan dan Minuman Pada Tahun 2016 – 2020). Prosiding: Ekonomi dan Bisnis.
Paramita, A. S., Ardiansah, M. N., Delyuzar, R. A., & Dzulfikar, A. (2023). The Analysis of Leverage, Return on Assets, and Firm Size on Tax Avoidance. Accounting Analysis Journal.
Prastiawati, E., & Tumirin. (2022). The Effect of Profitability, Sales Growth, and Capital Intensity on Tax Avoidance. Indonesian Vocational Research Journal.
Raga, R. A., Andayani, W., Pertiwi, H. P., Julaeha, & Harjo, D. (2023). The Influence of Profitability and Company Size on Tax Avoidance (A Case Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022). Ilomata International Journal of Tax & Accounting.
Rahmayani, M. W., Hernita, N., & Riyadi, W. (2023). Comapny Size and Profitability against Tax Avoidance in Coal Sector. International Journal of Professional Business Review.
Rizqi, R. M., & Pratiwi, A. (2024). Tax Avoidance Assessment In Relation To The Institutional Ownership, Size Of The Company, And Profitability. Jurnal Riset Akuntansi Terpadu.
Rosa, H. F., Hartono, A., & Ulfah, I. F. (2022). Pengaruh Return On Asset (Roa), Leverage Dan Intensitas Modal Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Ekonomi Syariah Darussalam.
Satria, F., & Lunardi, A. (2023). The Effect Of Sales Growth, Profitability And Firm Age Toward Tax Avoidance On Consumer Goods Companies Listed On The Indonesia Stock Exchange. International Journal Of Sociology, Policy And Law (IJOSPL) .
Sayati, A. B., Evana, E., & Dharma, F. (2023). The Effect Of Transfer Pricing, Political Connection, Leverage, And Deferred Tax On Tax Avoidance. International Journal of Economics, Business and Innovation Research.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business. United Kingdom: John Wiley & Sons Ltd.
Sholekah, F. I., & Oktaviani, R. M. (2022). Pengaruh Profitabilitas, Sales Growth Dan Leverage Terhadap Penghindaran Pajak. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi).
Sitanggang, T., & Leusiana, S. (2023). The effect of profitability and capital intensity on tax avoidance. Eximia Journal.
Sriyono, & Andesto, R. (2022). The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance With The Size Of The Company As A Moderation Variable. Dinasti International Journal of Management Science.
Tanevia, V., Tanvanno, K., & Gavin. (2024). Pertumbuhan Penjualan, Likuiditas, Dan Leverage Terhadap Penghindaran Pajak Di Perusahaan Perbankan. Jurnal Ekonomi & Ekonomi Syariah Vol 7 No 2.
Tebiono, J. N., & Sukadana, I. N. (2019). Faktor-faktor yang mempengaruhi tax avoidance pada perusahaan manufaktur yang terdaftar di BEI. Jurnal Bisnis dan Akuntansi.
Widyastuti, S. M., Meutia, I., & Candrakanta, A. B. (2022). The Impact of Leverage, Profitability, Capital Intensity and Corporate Governance on Tax Avoidance. Integrated Journal Of Business And Economics .
Yohan, & Pradipta, A. (2019). Pengaruh Roa, Leverage, Komite Audit, Size, Sales Growth Terhadap Tax Avoidance. Jurnal Bisnis Dan Akuntansi.