Does Firm Size Moderating Influence Of Sales Growth On Tax Avoidance ?
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Abstract
This study aims to obtain empirical evidence concerning the effect of sales growth and firm size on tax avoidance and to empirically prove whether firm size can moderate the effect between sales growth and tax avoidance. This study was conducted on mining companies listed on the Indonesia Stock Exchange from 2014 to 2019. This study involved 17 companies with a total of 102 observations. Data were analyzed using moderated regression analysis. The results showed that sales growth and firm size had a positive effect on tax avoidance. Besides, firm size strengthened the effect of sales growth on tax avoidance.
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References
Askenberg, A., & Isaksson, F. (2018). Is Tax Avoidance Affected by Firm Size?: A study of the relationship between effective tax rates and firm sizes of Swedish listed firms.
Bird, R., & Davis-Nozemack, K. (2018). Tax avoidance as a sustainability problem. Journal of Business Ethics, 151(4), 1009–1025.
Budiman, J., & Setiyono. (2012). Pengaruh Karakter Eksekutif terhadap Penghindaran Pajak (Tax Avoidance). Jurnal, Universitas Islam Sultan Agung.
Chen, L., Feldmann, A., & Tang, O. (2015). The relationship between disclosures of corporate social performance and financial performance: evidences from GRI reports in manufacturing industry. International Journal of Production Economics, 170, 445–456.
Chen, Z., Cheok, C. K., & Rasiah, R. (2016). Corporate Tax Avoidance and Performance: Evidence from China’s Listed Companies. Institutions and Economies, 8(3), 61–83.
Colombo, J. A., & Terra, P. R. S. (2022). Interest on Equity versus Dividends: The Role of Shareholder Identity in Corporate Tax Avoidance. Revista Brasileira de Gestão de Negócios, 24(1), 175–205.
Desmiranti, D. (2019). Determinant Tax Avoidance. KnE Social Sciences, 921–947.
Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance. E-Jurnal Akuntansi, 14(3), 1584–1615.
Faradiza, S. A. (2019). Dampak strategi bisnis terhadap penghindaran pajak. Journal of Applied Accounting and Taxation, 4(1), 107–116.
Harahap, R. (2021). Analysis of the Effect of Institutional Ownership Profitability, Sales Growth and Leverage on Tax Avoidance in Construction Subsector Companies. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(3), 5010–5018.
Hardianti, E. P. (2014). Analisis Tindakan Penghindaran Pajak Pada Perusahaan Yang Mempunyai Koneksi Politik. Jurnal Akuntansi Unesa, 3(1), 1–25.
Huseynov, F., & Klamm, B. K. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804–827.
Ichsani, S., & Susanti, N. (2019). The Effect of Firm Value, Leverage, Profitability and Company Size on Tax Avoidance in Companies Listed on Index LQ45 Period 2012-2016. Global Business & Management Research, 11(1), 307–313.
Jensen, C., & Meckling, H. (1976). Theory of the Firm: Managerial Behaviour, Agency costs and Ownership Structure. Journal of Financial Economics, 3, 305–360.
Jones, A. (2022). ITR Global Tax 50 2021-22: Pandora Papers. International Tax Review.
Kalbuana, N., Solihin, S., Yohana, Y., & Yanti, D. R. (2020). The influence of capital intensity, firm size, and leverage on tax avoidance on companies registered in Jakarta Islamic index (Jii) period 2015-2019. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(3).
Kasim, F. M., & Saad, N. (2019). Determinants of corporate tax avoidance strategies among multinational corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81.
Kurniasih, T., & Sari, M. R. (2013). Pengaruh Return On Asset, Leverage, Corporate Governance, ukuran perusahaan, dan kompensasi rugi fiskal terhadap tax avoidan. Buletin Studi Ekonomi, 18(1).
Lee, B. B., Dobiyanski, A., & Minton, S. (2015). Theories and Empirical Proxies for Corporate Tax Avoidance. Journal of Applied Business & Economics, 17(3).
Marfiana, A., & Putra, Y. P. M. (2021). The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance. Jurnal Manajemen STIE Muhammadiyah Palopo, 7(1), 16–30.
Matute, J., Sánchez-Torelló, J. L., & Palau-Saumell, R. (2021). The Influence of Organizations’ Tax Avoidance Practices on Consumers’ Behavior: The Role of Moral Reasoning Strategies, Political Ideology, and Brand Identification. Journal of Business Ethics, 174(2), 369–386.
Muti’ah, M., & Ahmad, Z. (2021). The Influence Of Sales Growth, Debt Equity Ratio (DER) And Related Party Transaction To tax Avoidance. International Journal of Management Studies and Social Science Research (IJMSSSR), 3(4), 237–244.
Nengsih, H., Suryani, E., & Kurnia. (2018). Pengaruh Karakteristik Eksekutif, Profitabilitas, dan Ukuran Perusahaan terhadap Tax Avoidance. E-Proceeding of Management, 5(3).
Oktaviyani, R., & Munandar, A. (2017). Effect of solvency, sales growth, and institutional ownership on tax avoidance with profitability as moderating variables in Indonesian property and real estate companies. Binus Business Review, 8(3), 183–188.
Pratiwi, N. P. D., Mahaputra, I. N. K. A., & Sudiartana, I. M. (2021). Pengaruh Financial Distress, Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016-2018. KARMA (Karya Riset Mahasiswa Akuntansi), 1(5), 1609-1617.
Putra, N. T., & Jati, I. K. (2018). Ukuran perusahaan sebagai variabel pemoderasi pengaruh profitabilitas pada penghindaran pajak. E-Jurnal Akuntansi, 25(2), 1234–1257.
Rahmadani, F. N. U., Muda, I., & Abubakar, E. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 375–392.
Shafai, N. A. B., Amran, A. B., & Ganesan, Y. (2018). Earnings management, tax avoidance and corporate social responsibility: Malaysia evidence. International Academic Journal of Accounting and Financial Management, 5(3), 41–56.
Sikka, P. (2010). Smoke and mirrors: Corporate social responsibility and tax avoidance. Accounting Forum, 34(3–4), 153–168.
Sonia, S., & Suparmun, H. (2019). Factors influencing tax avoidance. 5th Annual International Conference on Accounting Research (AICAR 2018), 238–243.
Sugiyono. (2018). Metode Penelitian Bisnis. Bandung: Alfabeta.
Swingly, C., & Sukartha, I. M. (2015). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage dan sales growth pada tax avoidance. E-Jurnal Akuntansi, 10(1), 47–62.
Wahyuni, L., Fahada, R., & Atmaja, B. (2019). The effect of business strategy, leverage, profitability and sales growth on tax avoidance. Indonesian Management and Accounting Research, 16(2), 66–80.
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). Corporate tax avoidance: A literature review and research agenda. Journal of Economic Surveys, 34(4), 793–811.
Yahaya, K. A., & Yusuf, K. (2020). Impact of company characteristics on aggressive tax avoidance in Nigerian listed insurance companies. Jurnal Administrasi Bisnis, 9(2), 101–111.
Bird, R., & Davis-Nozemack, K. (2018). Tax avoidance as a sustainability problem. Journal of Business Ethics, 151(4), 1009–1025.
Budiman, J., & Setiyono. (2012). Pengaruh Karakter Eksekutif terhadap Penghindaran Pajak (Tax Avoidance). Jurnal, Universitas Islam Sultan Agung.
Chen, L., Feldmann, A., & Tang, O. (2015). The relationship between disclosures of corporate social performance and financial performance: evidences from GRI reports in manufacturing industry. International Journal of Production Economics, 170, 445–456.
Chen, Z., Cheok, C. K., & Rasiah, R. (2016). Corporate Tax Avoidance and Performance: Evidence from China’s Listed Companies. Institutions and Economies, 8(3), 61–83.
Colombo, J. A., & Terra, P. R. S. (2022). Interest on Equity versus Dividends: The Role of Shareholder Identity in Corporate Tax Avoidance. Revista Brasileira de Gestão de Negócios, 24(1), 175–205.
Desmiranti, D. (2019). Determinant Tax Avoidance. KnE Social Sciences, 921–947.
Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance. E-Jurnal Akuntansi, 14(3), 1584–1615.
Faradiza, S. A. (2019). Dampak strategi bisnis terhadap penghindaran pajak. Journal of Applied Accounting and Taxation, 4(1), 107–116.
Harahap, R. (2021). Analysis of the Effect of Institutional Ownership Profitability, Sales Growth and Leverage on Tax Avoidance in Construction Subsector Companies. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(3), 5010–5018.
Hardianti, E. P. (2014). Analisis Tindakan Penghindaran Pajak Pada Perusahaan Yang Mempunyai Koneksi Politik. Jurnal Akuntansi Unesa, 3(1), 1–25.
Huseynov, F., & Klamm, B. K. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804–827.
Ichsani, S., & Susanti, N. (2019). The Effect of Firm Value, Leverage, Profitability and Company Size on Tax Avoidance in Companies Listed on Index LQ45 Period 2012-2016. Global Business & Management Research, 11(1), 307–313.
Jensen, C., & Meckling, H. (1976). Theory of the Firm: Managerial Behaviour, Agency costs and Ownership Structure. Journal of Financial Economics, 3, 305–360.
Jones, A. (2022). ITR Global Tax 50 2021-22: Pandora Papers. International Tax Review.
Kalbuana, N., Solihin, S., Yohana, Y., & Yanti, D. R. (2020). The influence of capital intensity, firm size, and leverage on tax avoidance on companies registered in Jakarta Islamic index (Jii) period 2015-2019. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(3).
Kasim, F. M., & Saad, N. (2019). Determinants of corporate tax avoidance strategies among multinational corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81.
Kurniasih, T., & Sari, M. R. (2013). Pengaruh Return On Asset, Leverage, Corporate Governance, ukuran perusahaan, dan kompensasi rugi fiskal terhadap tax avoidan. Buletin Studi Ekonomi, 18(1).
Lee, B. B., Dobiyanski, A., & Minton, S. (2015). Theories and Empirical Proxies for Corporate Tax Avoidance. Journal of Applied Business & Economics, 17(3).
Marfiana, A., & Putra, Y. P. M. (2021). The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance. Jurnal Manajemen STIE Muhammadiyah Palopo, 7(1), 16–30.
Matute, J., Sánchez-Torelló, J. L., & Palau-Saumell, R. (2021). The Influence of Organizations’ Tax Avoidance Practices on Consumers’ Behavior: The Role of Moral Reasoning Strategies, Political Ideology, and Brand Identification. Journal of Business Ethics, 174(2), 369–386.
Muti’ah, M., & Ahmad, Z. (2021). The Influence Of Sales Growth, Debt Equity Ratio (DER) And Related Party Transaction To tax Avoidance. International Journal of Management Studies and Social Science Research (IJMSSSR), 3(4), 237–244.
Nengsih, H., Suryani, E., & Kurnia. (2018). Pengaruh Karakteristik Eksekutif, Profitabilitas, dan Ukuran Perusahaan terhadap Tax Avoidance. E-Proceeding of Management, 5(3).
Oktaviyani, R., & Munandar, A. (2017). Effect of solvency, sales growth, and institutional ownership on tax avoidance with profitability as moderating variables in Indonesian property and real estate companies. Binus Business Review, 8(3), 183–188.
Pratiwi, N. P. D., Mahaputra, I. N. K. A., & Sudiartana, I. M. (2021). Pengaruh Financial Distress, Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016-2018. KARMA (Karya Riset Mahasiswa Akuntansi), 1(5), 1609-1617.
Putra, N. T., & Jati, I. K. (2018). Ukuran perusahaan sebagai variabel pemoderasi pengaruh profitabilitas pada penghindaran pajak. E-Jurnal Akuntansi, 25(2), 1234–1257.
Rahmadani, F. N. U., Muda, I., & Abubakar, E. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 375–392.
Shafai, N. A. B., Amran, A. B., & Ganesan, Y. (2018). Earnings management, tax avoidance and corporate social responsibility: Malaysia evidence. International Academic Journal of Accounting and Financial Management, 5(3), 41–56.
Sikka, P. (2010). Smoke and mirrors: Corporate social responsibility and tax avoidance. Accounting Forum, 34(3–4), 153–168.
Sonia, S., & Suparmun, H. (2019). Factors influencing tax avoidance. 5th Annual International Conference on Accounting Research (AICAR 2018), 238–243.
Sugiyono. (2018). Metode Penelitian Bisnis. Bandung: Alfabeta.
Swingly, C., & Sukartha, I. M. (2015). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage dan sales growth pada tax avoidance. E-Jurnal Akuntansi, 10(1), 47–62.
Wahyuni, L., Fahada, R., & Atmaja, B. (2019). The effect of business strategy, leverage, profitability and sales growth on tax avoidance. Indonesian Management and Accounting Research, 16(2), 66–80.
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). Corporate tax avoidance: A literature review and research agenda. Journal of Economic Surveys, 34(4), 793–811.
Yahaya, K. A., & Yusuf, K. (2020). Impact of company characteristics on aggressive tax avoidance in Nigerian listed insurance companies. Jurnal Administrasi Bisnis, 9(2), 101–111.
Published
2023-07-03
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