Indonesian Journal of Law and Economics Review
Vol 14 (2022): February
Tax Accounting

Effect of Profitability, Sales Growth, Corporate Governance and Leverage on Tax Avoidance Moderated by Executive Character in Mining Sector Companies Listed on the Indonesia Stock Exchange 2016-2019
Pengaruh Profitabilitas, Sales Growth, Corporate Governance dan Leverage terhadap Tax Avoidance yang Dimoderasi dengan Karakter Eksekutif pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019


View Article Suplementary File
Similarity Check Result
  • Islami Safaati,
  • Herman Ernandi*
Islami Safaati
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernandi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v14i0.760
Published February 28, 2022
Keywords
  • INDEPENDENT COMMISSIONER,
  • SALES GROWTH,
  • DEBT TO EQUITY RATIO,
  • CASH EFFECTIVE TAX RATE,
  • ROA,
  • RISK
    • ...More
    Less
How to Cite
Safaati, I., & Ernandi, H. (2022). Effect of Profitability, Sales Growth, Corporate Governance and Leverage on Tax Avoidance Moderated by Executive Character in Mining Sector Companies Listed on the Indonesia Stock Exchange 2016-2019. Indonesian Journal of Law and Economics Review, 14, 10.21070/ijler.v14i0.760. https://doi.org/10.21070/ijler.v14i0.760

Copyright (c) 2022 Islami Safaati, Herman Ernandi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Crossref
Scopus
Google Scholar
Europe PMC

Abstract

The study in this study aims to determine the effect of Profitability, Sales growth, Corporate Governance and Leverage on Tax Avoidance moderated by Executive Character in Mining Sector Companies Listed on the Indonesia Stock Exchange 2016-2019. This type of research is quantitative. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2016-2019. Determination of the research sample based on the purposive sampling method with a total sample of 76. The data used is secondary data originating from the company's financial statements obtained from the IDX. Secondary data processing using SPSS analysis technique with multiple regression analysis method. The results showed that the executive character was able to moderate the relationship between ROA and tax avoidance. on the other hand, the executive character variable is not able to moderate the relationship between Sales Growth, independent commissioners and leverage on tax avoidance.

View Article Suplementary File
Similarity Check Result

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

References

  1. T. Kurniasih and M. M. R. Sari, “Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance,” Bul. Stud. Ekon., 2013.
  2. M. Q. Mahdiana and M. N. Amin, “Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance,” J. Akunt. Trisakti, vol. 7, no. 1, pp. 127–138, 2020.
  3. W. W. Hidayat, “Pengaruh profitabilitas, leverage dan pertumbuhan penjualan terhadap penghindaran pajak,” J. Ris. Manaj. dan Bisnis Fak. Ekon. UNIAT, vol. 3, no. 1, pp. 19–26, 2018.
  4. A. Praditasari and P. E. Setiawan, “Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage Dan Profitabilitas Pada Tax Avoidance,” E-Jurnal Akunt., vol. 19, no. 2, pp. 1229–1258, 2017.
  5. T. Kurniasih and M. Ratna Sari, “Pengaruh Return on Assets, Leverage, Corporate Governance, Ukuran Perusahaan Dan Kompensasi Rugi Fiskal Pada Tax Avoidance,” Bul. Stud. Ekon., vol. 18, no. 1, pp. 58–66, 2013.
  6. I. A. R. Dewinta and P. E. Setiawan, “Pengaruh ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance,” E-Jurnal Akunt., vol. 14, no. 3, pp. 1584–1615, 2016.
  7. H. R. dan Z. Hanum, “No,” pengaruh Karakteristik Corp. Gov. terhadap Eff. Tax Rate, 2013.
  8. Sugiyono., Metode Penelitian Kuantitatif, Kualitatif. dan R&D. Bandung: Alfabeta, 2016.
  9. Sugiono, Metode Penelitian Kuantitatif , Kualitatif. R&D. Bandung: Alfabeta, 2012.
  10. Ghozali, Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro., 2018.

Most read articles by the same author(s)

1 2 > >>