Drivers of Corporate Tax Avoidance: The Moderating Role of Sales Growth
DOI:
https://doi.org/10.31000/jast.v6i1.16061Abstrak
This study aims to examine the effect of profitability, asset structure, liquidity and sales growth on the capital structure of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (1DX). The research time period used was 5 years, 2017-2021. The population of this study includes manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique used purposive sampling. Based on the predetermined criteria, 10 companies were obtained from manufacturing companies in the food and beverage sub-sector. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis using Eviews software version 12.0. The panel data regression model used is the Random Effect Model. In this study, the dependent variable is tax avoidance (Y) and the independent variable is transfer pricing (X1), thin capitalization (X2), capital intensity (X3) and sales growth as moderating (Z). The results of his research indicate that the independent variables (transfer pricing, thin capitalization and capital intensity) have a simultaneous effect on the dependent variable on tax avoidance. Partially the transfer pricing and thin capitalization has a positive effect, while capital intensity have no effect on the tax avoidanceReferensi
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