Pengaruh Leverage, Profitability, Sales Growth, dan Firm Size Terhadap Tax Avoidance
Abstract
The objective of this research is to test and analyze the effect of leverage, profitability, sales growth, and firm size on tax avoidance. The research method employed a quantitative approach. The present study utilizes secondary data, specifically financial statements of manufacturing companies in the consumer non-cyclical sector that are listed on the Indonesia Stock Exchange. The research population comprised 97 manufacturing companies in the Consumer Non-Cyclicals Sector that were listed on the Indonesia Stock Exchange during the period 2020-2023 with a purposive sampling technique was employed to obtain a sample of 47 companies. In this study, the object of analysis consists of the observed variables, namely leverage, profitability, sales growth, and firm size, which function as independent variables, and tax avoidance, which functions as the dependent variable. The data was analyzed using panel data regression with the aid of EViews 10 software. The results showed that profitability and sales growth have a significant positive effect on tax avoidance. While leverage and firm size don’t have a significant influence on tax avoidance. These results contribute to regulators, especially the Direktorat Jenderal Pajak, to review the level of company profitability in the audit process for corporate tax avoidance.References
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Thoha MNF, Wati YE. 2021. Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, Dan Profitabilitas Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Industri Penghasil Bahan Baku Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019). J. Ekon. dan Manaj. 10.
Triyanto, Tarmidi D. 2024. The Effect of Multi-nationality, R&D Costs, and Institutional Ownership on Tax Avoidance. Res. Horiz. 4: 65–76.
Umar MP, Wijayanti R, Paramita D, Taufiq M. 2021. The Effect of Leverage, Sales Growth and Profitability on Tax Avoidance. Assets J. Ilm. Ilmu Akuntansi, Keuang. dan Pajak 5: 24–29.
Widadi FA, Subroto B, Rahman AF. 2022. Tax Avoidance Mediated by Constitutional Ownership as Moderating Variables. Etikonomi 21: 411–430.
Wulandari P, Sudarma M. 2022. The Influence of Ownership Structure, Leverage, Profitability, Company Size, and Audit Quality on Tax Avoidance in Indonesia. Proc. Brawijaya Int. Conf. Econ. 206: 228–234.
Wulansari DPA, Nugroho AHD. 2023. Pengaruh Komisaris Independen, Sales Growth, Profitabilitas, Firm Size dan Kepemilikan Institusional terhadap Tax Avoidance. Own. Ris. J. Akunt. 7: 2160–2172.
Altman. 1983. Corporate Financial Distress. Wiley Intersci.
Brigham EF, Daves PR. 2019. Intermediate Financial Management, 3th Editio. Cengage.
DPR. 2023. Buletin APBN.
Dr. Ahmad Nur Budi Utama SEMM. 2020. Manajemen Keuangan Pengaruh Faktor Internal dan Eksternal terhadap Daya Saing. CV Literasi Nusantara Abadi.
Fahmi I. 2020. Analisis Laporan Keuangan. Bandung: Alfabeta.
Fitrifiani F, Oktris L. 2023. The Effect of Profitability, Public Ownership and Fiscal Loss Compensation on Tax Avoidance Moderated by Audit Quality. Int. J. Multidiscip. Res. 5: 1–15.
Ghaly ID, Nazar MR. 2021. Pengaruh Profitabilitas, Sales Growth, Dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2020). e-Proceeding Manag. 8: 5409.
Globalwitness.org. 2019. Adaro Terindikasi Pindahkan Ratusan Juta Dolar AS ke Jaringan Perusahaan Luar Negeri Untuk Menekan Pajak.
Hernawan E, Cahyono Y, Andy, Wi P, Alexander. 2021. Informasi Kebijakan Dividen Yang dipengaruhi Oleh Return On Asset, Leverage, dan Sales Growth (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2020). Akuntoteknologi J. Ilm. Akunt. Dan Teknol. 13.
Hossain MS, Ali MS, Islam MZ, Ling CC, Fung CY. 2024. Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy. Asian Rev. Account.
Jensen&Meckling. 1976. Theory of the firm: Managerial behavior, agency cost and ownership structure. J. Financ. Econ.: 305–360.
Magnano DG, Grimstad SMF, Glavee-Geo R, Anwar F. 2024. Disentangling circular economy practices and firm’s sustainability performance: A systematic literature review of past achievements and future promises. J. Environ. Manage. 353: 120138.
Mailia V, Apollo A. 2020. Pengaruh Profitabilitas, Ukuran Perusahaan Dan Capital Intensity Terhadap Tax Avoidance. J. Manaj. Pendidik. dan iImu Sos. 1: 69–77.
Mufidah N, Utiyati S. 2021. Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019. J. Ilmu dan Ris. Manaj. 10: 1–17.
Napitupulu RB, Simanjuntak TP, Hutabarat L, Damanik H, Harianja H, Sirait RTM, Ria CE. 2021. Penelitian Bisnis Teknik dan Analisis Data dengan SPSS-STATA-EVIEWS, Edisi 1. Medan.
Ningsih IAMW, Noviari N. 2022. Financial Distress, Sales Growth, Profitabilitas dan Penghindaran Pajak. E-Jurnal Akunt. 32: 229–244.
Novita ES, Herliansyah Y. 2019. The Effect of Corporate Governance Mechanism, Liquidity and Company Size on Tax Avoidance. Saudi J. Econ. Financ. 03: 366–373.
Pamungkas FJ, Fachrurozie. 2022. The Effect of the Board of Commissioners, Audit Committee, Company Size on Tax Avoidance with Leverage as an Intervening Variable. Account. Anal. J. 10: 173–182.
Purba SMP, Muslih M. 2018. Pengaruh kepemilikan institusional, intellectual capital, dan leverage terhadap financial distress(studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek IndonesiaTahun 2014-2017). J. Account. Financ. 2: 27–40.
Putranto P, Dinar Nur Affini, Husnul Hatimah. 2023. Pengaruh Good Corporate Governance dan Transfer Pricing terhadap Tax Aggressiveness dengan Ukuran Perusahaan Sebagai Pemoderasi. J. Akt. Ris. Akunt. dan Keuang. 5: 1–15.
Qalbi ABN, Asmara RY. 2022. Pengaruh financial distress, koneksi politik, capital intensity, leverage dan ukuran perusahaan terhadap tax aggressiveness. J. Ilm. Akunt. dan Keuang. 4.
Rahmawati D, Nani DA. 2021. Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Tingkat Hutang Terhadap Tax Avoidance. J. Akunt. dan Keuang. 26: 1–11.
Safiinatunnajah NA, Setiyawati H. 2022. The Effect of Profitability and Leverage on Tax Avoidance With Company Size As a Moderating The Effect of Leverage and Profitability on Tax Avoidance with Company Transparency as a Moderating Variable. Budapest Int. Res. Critics Institute-Journal 5: 28216–28227.
Shubita MF. 2024. The relationship between sales growth, profitability, and tax avoidance. Innov. Mark. 20: 113–121.
Siregar EI. 2021. Kinerja Keuangan Terhadap Profitabilitas Sub Sektor Kontruksi. Jakarta: NEM.
Tax Justice. 2019. Ashes to ashes How British American Tobacco Avoids Taxes in Low and Middle Income Countries. Tax Justice Netw.
Tebiono JN, Sukadana IBN. 2019. Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Manufaktur Yang Terdaftar Di BEI. J. Bisnis dan Akunt. 21: 121–130.
Thoha MNF, Wati YE. 2021. Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, Dan Profitabilitas Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Industri Penghasil Bahan Baku Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019). J. Ekon. dan Manaj. 10.
Triyanto, Tarmidi D. 2024. The Effect of Multi-nationality, R&D Costs, and Institutional Ownership on Tax Avoidance. Res. Horiz. 4: 65–76.
Umar MP, Wijayanti R, Paramita D, Taufiq M. 2021. The Effect of Leverage, Sales Growth and Profitability on Tax Avoidance. Assets J. Ilm. Ilmu Akuntansi, Keuang. dan Pajak 5: 24–29.
Widadi FA, Subroto B, Rahman AF. 2022. Tax Avoidance Mediated by Constitutional Ownership as Moderating Variables. Etikonomi 21: 411–430.
Wulandari P, Sudarma M. 2022. The Influence of Ownership Structure, Leverage, Profitability, Company Size, and Audit Quality on Tax Avoidance in Indonesia. Proc. Brawijaya Int. Conf. Econ. 206: 228–234.
Wulansari DPA, Nugroho AHD. 2023. Pengaruh Komisaris Independen, Sales Growth, Profitabilitas, Firm Size dan Kepemilikan Institusional terhadap Tax Avoidance. Own. Ris. J. Akunt. 7: 2160–2172.
Published
2025-12-28
How to Cite
SETIAWAN, Adi Tri; PUTRANTO, Panji.
Pengaruh Leverage, Profitability, Sales Growth, dan Firm Size Terhadap Tax Avoidance.
JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 10, n. 2, p. 1-15, dec. 2025.
ISSN 2528-0163.
Available at: <https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/3563>. Date accessed: 07 july 2026.
doi: https://doi.org/10.51211/joia.v10i2.3563.
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
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