Pengaruh Pertumbuhan Penjualan, Beban Pajak Tangguhan, dan Ukuran Perusahaan terhadap Penghindaran Pajak
DOI:
https://doi.org/10.69714/ys06sr70Keywords:
Sales Growth, Deferred Tax Expense, Firm Size, Tax AvoidanceAbstract
This study aims to analyze the effect of sales growth, deferred tax expense, and firm size on tax avoidance. This research employs a quantitative approach utilizing secondary data. The population consists of 57 companies listed in the agricultural product sub-industry within the consumer non-cyclicals sector on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Using a purposive sampling method, 9 companies were selected as samples, yielding 45 observation data points. The data were analyzed using panel data regression with EViews 13 software, where the Random Effect Model (REM) was selected as the best fit model. The simultaneous results show that sales growth, deferred tax expense, and firm size significantly affect tax avoidance. Partially, firm size has a significant effect on tax avoidance, whereas sales growth and deferred tax expense do not affect tax avoidance.
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