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- W4313441421 abstract "This study aims to determine the size of the company moderates the effect of sales growth, leverage and profitability on tax avoidance. In this study using quantitative research methods. In this case, the object of research is a manufacturing company in the Chemical and Basic Industry sector that is listed on the Indonesia Stock Exchange in 2017-2020 using the purposive sampling method. The sample used in this study amounted to 9 companies with a total of 36 samples of observations. The analysis technique uses data that includes the outer model, inner model with the Smart PLS 3.0 program. The result of this research is that firm size does not moderate the effect of growth and leverage on tax avoidance, while firm size moderate the effect of profitability on tax avoidance." @default.
- W4313441421 created "2023-01-06" @default.
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- W4313441421 date "2023-06-26" @default.
- W4313441421 modified "2023-09-30" @default.
- W4313441421 title "The Effect of Sales Growth, Leverage, and Profitability on Tax Avoidance with Company Size as Moderating Variable" @default.
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- W4313441421 doi "https://doi.org/10.21070/acopen.8.2023.3779" @default.
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