The moderating role of firm size in the relationship between financial performance and tax avoidance

The moderating role of firm size in the relationship between financial performance and tax avoidance

This study examines the influence of leverage, profitability, and profit growth on tax avoidance, with firm size as a moderating variable. Using a quantitative approach, the research analyzes sixteen health sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Th...

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Bibliographic Details
Main Authors: Felicia Auryn, Galumbang Hutagalung, Enda Noviyanti Simorangkir, Sauh Hwee Teng
Format: Article
Language:English
Published: Institute of Industry and Academic Research Incorporated 2025-06-01
Series:International Journal of Academe and Industry Research
Subjects:
tax avoidance
leverage
profitability
growth ratio
firm size
health companies
Online Access:https://iiari.org/journal_article/the-moderating-role-of-firm-size-in-the-relationship-between-financial-performance-and-tax-avoidance/
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https://iiari.org/journal_article/the-moderating-role-of-firm-size-in-the-relationship-between-financial-performance-and-tax-avoidance/

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