PENGARUH SALES GROWTH, LEVERAGE, DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2020-2023)

DEWI, NABELLA FITRIYANA and Rahmawati, Meita (2025) PENGARUH SALES GROWTH, LEVERAGE, DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2020-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of sales growth, leverage, and return on assets (ROA) on tax avoidance, as well as to analyze the moderating role of firm size in these relationships. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. A quantitative method was applied, using multiple linear regression and Moderated Regression Analysis (MRA) techniques. The sample was selected using purposive sampling, consisting of 57 companies with 228 total observations. The results indicate that leverage have a significant influence on tax avoidance, while sales growth and ROA does not have a significant effect. Firm size does not moderates the relationship between sales growth, leverage and ROA with tax avoidance. These findings are expected to contribute both theoretically and practically to understanding the factors influencing tax avoidance strategies in manufacturing firms.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sales Growth, Leverage, Return on Assets, Tax Avoidance, Firm Size, Moderated Regression Analysis
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nabella Fitriyana Dewi
Date Deposited:	21 Jul 2025 08:08
Last Modified:	21 Jul 2025 08:08
URI:	http://repository.unsri.ac.id/id/eprint/179524

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