The Influence of Financial Performance, Debt Level, and Sales Growth on Tax Avoidance in Indonesian Banking Companies (2019–2023)
DOI:
https://doi.org/10.55538/ifr.v5i1.51Keywords:
Financial Performance, Debt Level, Sales Growth, Tax Avoidance, Companies Indonesia Stock ExchangeAbstract
This study examines the influence of financial performance, debt level, and sales growth on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A quantitative approach was employed using purposive sampling to select 7 companies that met the criteria, resulting in 35 observations after removing outliers for normality. The data were analyzed using panel data regression with the Common Effect Model and processed using EViews 12. The findings show that financial performance has a significant negative effect on tax avoidance, while debt level and sales growth do not have significant effects. The adjusted R-squared value of 52.16% indicates that the independent variables explain more than half of the variation in tax avoidance. These results contribute to the understanding of tax avoidance behavior in the banking sector and offer insight for regulators in designing tax compliance policies.
References
Ernawati, D., & Purwaningsih, E. (2022). Pengaruh profitabilitas, tingkat hutang dan intensitas aset tetap terhadap penghindaran pajak. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 6(2), 1677–1690. https://journal.stiemb.ac.id/index.php/mea/article/view/2313
Firdaus, V. A., & Poerwati, R. T. (2022). Pengaruh intensitas modal, pertumbuhan penjualan dan kompensasi eksekutif terhadap penghindaran pajak. Jurnal Ilmiah Mahasiswa Akuntansi Universitas Pendidikan Ganesha, 13(1), 2614–1930.
Gumanti, T. A. (2018). Teori sinyal dan pengaruhnya terhadap praktik pelaporan keuangan. Yogyakarta: UPP STIM YKPN.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Lestari, A. Y., Susanti, E., & Prasetyo, R. H. (2023). Pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap penghindaran pajak. Jurnal Riset Akuntansi Multiparadigma, 12(1), 22–30. https://doi.org/10.18202/jram.v12i1.5473
Rahmawati, D., & Nani, D. A. (2021). Pengaruh profitabilitas, ukuran perusahaan, dan tingkat hutang terhadap tax avoidance. Jurnal Akuntansi dan Keuangan, 26(1), 1–11. https://doi.org/10.23960/jak.v26i1.246
Ratna Sari, Y. (2021). Pengaruh kinerja keuangan dan ukuran perusahaan terhadap tax avoidance. Jurnal Ilmu dan Riset Akuntansi, 10(12), 1–20.
Richardson, G., Taylor, G., & Lanis, R. (2013). The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia. Economic Modelling, 31, 615–628. https://doi.org/10.1016/j.econmod.2012.11.040
Robin, J., Anggara, J., Tandrean, R., & Afiezan, H. A. (2021). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 5(2), 1232–1246.
Sudibyo, H. H. (2022). Pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak. Jurnal Akuntansi dan Manajemen Bisnis, 2(1), 78–85. https://doi.org/10.56127/jaman.v2i1.211
Supriyanto, R. (2021). Pengaruh kinerja keuangan, pertumbuhan penjualan dan intensitas aset tetap terhadap tax avoidance dengan proporsi komisaris independen sebagai variabel moderasi. Jurnal Ilmiah Ekonomi Bisnis, 26(3), 316–330. https://doi.org/10.35760/eb.2021.v26i3.5172
Tanjung, M. R. (2022). Pengaruh leverage, corporate governance dan profitabilitas terhadap penghindaran pajak pada perusahaan sektor keuangan sub sektor perbankan. Jurnal Ekonomi Trisakti, 2(2), 567–582.
Downloads
Published
Versions
- 2025-07-14 (2)
- 2025-07-14 (1)
How to Cite
Issue
Section
License
Copyright (c) 2025 Lina Tri Kartika, A Asrorudin
This work is licensed under a Creative Commons Attribution 4.0 International License.
