The Role of Sales Growth in Mediating the Effect of Profitability and Leverage on Tax avoidance
Abstract
This study aims to investigate the role of company growth in mediating the effect of profitability and leverage on tax avoidance. Using data from mining companies listed on the Indonesia Stock Exchange, 92 research data from 23 companies and the period 2019-2022. The research method uses panel data regression analysis, and sobel test. The results showed that profitability has a significant negative effect on tax avoidance, while leverage does not show a significant effect. Firm growth did not prove to be a significant mediator in the relationship between profitability and tax avoidance, nor between leverage and tax avoidance. These findings suggest that factors other than firm growth may be more relevant in explaining how profitability and leverage affect tax avoidance strategies.
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References
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Ernawati, S., Chandrarin, G., Respati, H., & Asyikin, J. (2021). The Effect of Profitability, Leverage and Company Size on Tax Avoidance through Earnings Management Practices in Go Public Manufacturing Companies in Indonesia. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 4(7), 103–116. https://doi.org/10.36349/easjebm.2021.v04i07.004
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Ha, N. M., Trang, T. T. P., & Vuong, P. M. (2021). The impact on corporate financial leverage of the relationship between tax avoidance and institutional ownership: A study of listed firms in vietnam. Montenegrin Journal of Economics, 17(4), 65–73. https://doi.org/10.14254/1800-5845/2021.17-4.6
Handayani, M. F., & Mildawati, T. (2018). Pengaruh probilitas, leverage, dan ukuran perusahaan terhadap penghindaran pajak. Jurnal Ilmu Dan Riset Akuntansi, Volume 7(2), 1–16. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/135
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Hermanto, H., & Puspita, I. (2022). Pengaruh perputaran persediaan, Capital Intensity, dan Leverage terhadap Tax Avoidance dengan ukuran perusahaan sebagai variabel moderasi. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 1186–1194. https://doi.org/10.32670/fairvalue.v5i2.2121
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Koh, Y., & Lee, H.-A. (2015). The effect of financial factors on firms’ financial and tax reporting decisions. Asian Review of Accounting, 23(2), 110–138. https://doi.org/10.1108/ARA-01-2014-0016
Kurniati, E. R., & Apriani, E. (2021). Pengaruh Profitabilitas Dan Good Corporate Governance Terhadap Penghindaran Pajak. Medikonis, 12(1), 55–68. https://doi.org/10.52659/medikonis.v12i1.30
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.25105/jat.v7i1.6289
Miranda, putri anisa, & Mulyati, Y. (2022). Pengaruh Profitabilitas Dan Leverage Terhadap Tax Avoidance pada Perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(4), 2034–2041. https://doi.org/10.46306/rev.v3i1.105
Muti’ah, Marsyaf, & Ahmad, Z. (2021). The Influence of Sales Growth, Debt Equity Ratio (DER) and Related Party Transaction to Tax Avoidance. International Journal of Management Studies and Social Science Research, 3(4), 237–244. https://www.ijmsssr.org/paper/IJMSSSR00484.pdf
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Putri, W. A., & Halmawati, H. (2023). Pengaruh Profitabilitas, Leverage, dan Tata Kelola Perusahaan terhadap Tax Avoidance. Jurnal Eksplorasi Akuntansi, 5(1), 176–192. http://jea.ppj.unp.ac.id/index.php/jea/article/view/701
Rani, P. (2017). Pengaruh Ukuran Peusahaan, Financial Distress, Komite Audit, dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akuntansi Dan Keuangan, 6(2), 221–241.
Saputra, M. D. R., & Asyik, N. F. (2017). Pengaruh Profitabilitas, Good Corporate Governance, dan Leverage Terhadap Tax Avoidance. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 6(8), 1–19. https://doi.org/10.25047/asersi.v3i2.4442
Stephanie, S., & Herijawati, E. (2022). Pengaruh Pertumbuhan Penjualan, Profitabilitas, dan Intensitas Aset Tetap Terhadap Penghindaran Pajak. ECo-Buss, 5(1), 213–224. https://doi.org/10.32877/eb.v5i1.377
Sunengsih, L., Iskandar, & Kusumawardani, A. (2021). Pengaruh tax avoidance , keputusan investasi dan kebijakan dividen terhadap nilai perusahaan. Jebm, 18(4), 628–633.
Suryani, S. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Penjualan Dan Kualitas Audit Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan, 10(1), 19. https://doi.org/10.36080/jak.v10i1.1428
Syahzuni, B. A., & Florencia, D. (2023). Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan terhadap Penghindaran Pajak. Jurnal Ekonomi : Journal of Economic, 14(02), 78–85. https://doi.org/10.47007/jeko.v14i02.6654
Widati, S., Asiah, N., Kamela, H., & Hidayat, T. A. (2024). Effective Tax Rates: Firm Size, Leverage and Return on Assets. International Journal of Asian Business and Management, 3(2), 131–148. https://doi.org/10.55927/ijabm.v3i2.7664
Yahya, A., Asiah, N., & Nurjanah, R. (2023). Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism. Journal of Business Management and Economic Development, 1(02), 154–165. https://doi.org/10.21070/acopen.8.2023.3643
Yahya, A., & Hidayat, S. (2020). The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies. Journal of Accounting Auditing and Business, 3(1), 62–72.
Yahya, A., Nurjanah, R., & Kustina, L. (2023). Net Profit Margin Sebagai Moderator Tax Planning Dan Corporate Social Responsibility Pada Manajemen Laba. Journal Ecogen, 6(3), 329–337. https://doi.org/http://dx.doi.org/10.24036/jmpe.v6i3.14632
Adi, G. K., & Mildawati, T. (2018). Pengaruh Konservatisme Akuntansi, Profitabilitas, Ukuran Perusahaan dan Kompensasai Rugi Fiskal Terhadap Tax Avoidance. Jurnal Ilmu Riset Dan Akuntansi, 7(11), 1–20. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/download/225/227
Ariawan, I. M. A. R., & Setiawan, P. E. (2017). Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Profitabilitas Dan Leverge Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(3), 1831–1859. https://ojs.unud.ac.id/index.php/akuntansi/article/download/23975/18031
Asiah, N., Widati, S., Nurjanah, R., & Yahya, A. (2022). Effect of Tax Avoidance, Sales Growth, and Asset Structure on Capital Structure. Jurnal Manajemen Kewirausahaan, 19(02), 123–134. http://ejurnal.stieipwija.ac.id/index.php/jmkDOI:http://dx.doi.org/10.33370/jmk.v19i1.901
Darsani, P. A., & 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, 5, 13–22. www.ajhssr.com
Ernawati, S., Chandrarin, G., Respati, H., & Asyikin, J. (2021). The Effect of Profitability, Leverage and Company Size on Tax Avoidance through Earnings Management Practices in Go Public Manufacturing Companies in Indonesia. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 4(7), 103–116. https://doi.org/10.36349/easjebm.2021.v04i07.004
Feranika, A., Mukhzarudfa, & Machfuddin, A. (2017). Pengaruh Kepemilikan Instritusional, Dewan Komisaris Independen, Kualitas Audit, Komite Audit, Karekter Eksekutif, dan Leverage Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan Unja, 2(2), 12–21. https://mail.online-journal.unja.ac.id/jaku/article/view/4710
Ha, N. M., Trang, T. T. P., & Vuong, P. M. (2021). The impact on corporate financial leverage of the relationship between tax avoidance and institutional ownership: A study of listed firms in vietnam. Montenegrin Journal of Economics, 17(4), 65–73. https://doi.org/10.14254/1800-5845/2021.17-4.6
Handayani, M. F., & Mildawati, T. (2018). Pengaruh probilitas, leverage, dan ukuran perusahaan terhadap penghindaran pajak. Jurnal Ilmu Dan Riset Akuntansi, Volume 7(2), 1–16. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/135
Haryanti, A. D. (2021). Effect of Executive Character, Sales Growth, and Company Size on Tax Avoidance. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(2), 163–168.
Hermanto, H., & Puspita, I. (2022). Pengaruh perputaran persediaan, Capital Intensity, dan Leverage terhadap Tax Avoidance dengan ukuran perusahaan sebagai variabel moderasi. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 1186–1194. https://doi.org/10.32670/fairvalue.v5i2.2121
Jusman, J., & Nosita, F. (2020). Pengaruh Corporate Governance, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance pada Sektor Pertambangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 697. https://doi.org/10.33087/jiubj.v20i2.997
Kim, J., & Im, C. (2017). The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance. Journal of Applied Business Research (JABR), 33(2), 375. https://doi.org/10.19030/jabr.v33i2.9911
Koh, Y., & Lee, H.-A. (2015). The effect of financial factors on firms’ financial and tax reporting decisions. Asian Review of Accounting, 23(2), 110–138. https://doi.org/10.1108/ARA-01-2014-0016
Kurniati, E. R., & Apriani, E. (2021). Pengaruh Profitabilitas Dan Good Corporate Governance Terhadap Penghindaran Pajak. Medikonis, 12(1), 55–68. https://doi.org/10.52659/medikonis.v12i1.30
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.25105/jat.v7i1.6289
Miranda, putri anisa, & Mulyati, Y. (2022). Pengaruh Profitabilitas Dan Leverage Terhadap Tax Avoidance pada Perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(4), 2034–2041. https://doi.org/10.46306/rev.v3i1.105
Muti’ah, Marsyaf, & Ahmad, Z. (2021). The Influence of Sales Growth, Debt Equity Ratio (DER) and Related Party Transaction to Tax Avoidance. International Journal of Management Studies and Social Science Research, 3(4), 237–244. https://www.ijmsssr.org/paper/IJMSSSR00484.pdf
Nuramalia, D., Arieftiara, D., & Lastiningsih, N. (2021). Menilik Penghindaran Pajak Di Perusahaan Pertambangan. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 7(2), 201–214. https://doi.org/10.34204/jiafe.v7i2.3697
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349
Pangaribuan, H., Fernando HB, J., Agoes, S., Sihombing, J., & Sunarsi, D. (2021). The Financial Perspective Study on Tax Avoidance. Budapest International Reseach and Critics Indtitute-Journal (BIRCI-Journal), 4(3), 4998–5009. https://doi.org/https://doi.org/10.33258/birci.v4i3.2287
Primasari, N. H. (2019). Leverage, Ukuran Perusahaan, Profitabilitas, Pertumbujan Penjualan, Proporsi Komisaris Independen dan Kualitas Audit Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan, 8(1), 21–40. https://www.minsal.cl/wp-content/uploads/2019/01/2019.01.23_PLAN-NACIONAL-DE-CANCER_web.pdf
Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing, 19(1), 1. https://doi.org/10.23917/dayasaing.v19i1.5100
Putri, W. A., & Halmawati, H. (2023). Pengaruh Profitabilitas, Leverage, dan Tata Kelola Perusahaan terhadap Tax Avoidance. Jurnal Eksplorasi Akuntansi, 5(1), 176–192. http://jea.ppj.unp.ac.id/index.php/jea/article/view/701
Rani, P. (2017). Pengaruh Ukuran Peusahaan, Financial Distress, Komite Audit, dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akuntansi Dan Keuangan, 6(2), 221–241.
Saputra, M. D. R., & Asyik, N. F. (2017). Pengaruh Profitabilitas, Good Corporate Governance, dan Leverage Terhadap Tax Avoidance. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 6(8), 1–19. https://doi.org/10.25047/asersi.v3i2.4442
Stephanie, S., & Herijawati, E. (2022). Pengaruh Pertumbuhan Penjualan, Profitabilitas, dan Intensitas Aset Tetap Terhadap Penghindaran Pajak. ECo-Buss, 5(1), 213–224. https://doi.org/10.32877/eb.v5i1.377
Sunengsih, L., Iskandar, & Kusumawardani, A. (2021). Pengaruh tax avoidance , keputusan investasi dan kebijakan dividen terhadap nilai perusahaan. Jebm, 18(4), 628–633.
Suryani, S. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Penjualan Dan Kualitas Audit Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan, 10(1), 19. https://doi.org/10.36080/jak.v10i1.1428
Syahzuni, B. A., & Florencia, D. (2023). Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan terhadap Penghindaran Pajak. Jurnal Ekonomi : Journal of Economic, 14(02), 78–85. https://doi.org/10.47007/jeko.v14i02.6654
Widati, S., Asiah, N., Kamela, H., & Hidayat, T. A. (2024). Effective Tax Rates: Firm Size, Leverage and Return on Assets. International Journal of Asian Business and Management, 3(2), 131–148. https://doi.org/10.55927/ijabm.v3i2.7664
Yahya, A., Asiah, N., & Nurjanah, R. (2023). Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism. Journal of Business Management and Economic Development, 1(02), 154–165. https://doi.org/10.21070/acopen.8.2023.3643
Yahya, A., & Hidayat, S. (2020). The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies. Journal of Accounting Auditing and Business, 3(1), 62–72.
Yahya, A., Nurjanah, R., & Kustina, L. (2023). Net Profit Margin Sebagai Moderator Tax Planning Dan Corporate Social Responsibility Pada Manajemen Laba. Journal Ecogen, 6(3), 329–337. https://doi.org/http://dx.doi.org/10.24036/jmpe.v6i3.14632
Published
2024-10-23
How to Cite
WIDATI, Sindik et al.
The Role of Sales Growth in Mediating the Effect of Profitability and Leverage on Tax avoidance.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 9, oct. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/117170>. Date accessed: 21 nov. 2024.
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