PENGARUH SALES GROWTH, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

Authors

  • TASYA LAISAFIL Tasya Universitas Pekalongan
  • Catur Ragil Sutrisno Universitas Pekalongan
  • Dian Priatiningsih Universitas Pekalongan

Keywords:

Sales Growth, Capital Intensity, Leverage, Profitability

Abstract

This research aims to determine the effect of sales growth, capital intensity and leverage on tax avoidance with profitability as a moderating variable in mining companies listed on the Indonesia Stock Exchange in 2018-2022. The data collection method used was purposive sampling, the total sample obtained was 26 mining companies listed on the Indonesia Stock Exchange in 2018-2022. Data testing in this research was carried out using the Partial Least Square (PLS) - Structural Equation Modeling (SEM) analysis method using WarpPLS version 8.0 software. The results of this research are that sales growth has a positive effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Leverage has a positive effect. Profitability cannot moderate the effect of sales growth on tax avoidance. Profitability cannot moderate the effect of capital intensity on tax avoidance. Profitability weakens the effect. leverage on tax avoidance.

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Additional Files

Published

2025-08-14

How to Cite

Tasya, T. L., Ragil Sutrisno, C., & Priatiningsih, D. (2025). PENGARUH SALES GROWTH, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022). Journal of Accounting and Management’s Student, 2(1). Retrieved from https://journals.unikal.ac.id/index.php/jams/article/view/305

Issue

Vol. 2 No. 1 (2025): JOURNAL OF ACCOUNTING AND MANAGEMENTS STUDENT

Section

Article

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