Profitability, Firm Value, and Leverage Influence on Tax Avoidance with Firm Size Moderation in IDX listed Coal Mining Companies

Fionna Gozal (), Matondang Elsa Siburian and Wilsa Road Betterment Sitepu
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Fionna Gozal: Universitas Prima Indonesia, Faculty of Economy
Matondang Elsa Siburian: Universitas Prima Indonesia, Faculty of Economy
Wilsa Road Betterment Sitepu: Universitas Prima Indonesia, Faculty of Economy

A chapter in Proceedings of the International Conference on Economics, Business, Management and Accounting (ICEBesMA 2025), 2025, pp 286-299 from Springer

Abstract: Abstract Coal is one of most mined natural resources in Indonesia. Therefore, it’s not uncommon for companies in Indonesia to have an interest in running coal mining sector to generate and increase profitability. This research focused on 22 mining industries with subsector coal companies which listed on IDX (or Indonesia Stock Exchange) from period 2019 to 2023. Structural Equation Modelling with Partial Least Square approach is used to analyzed the data on this research. The result shown profitability, firm value, and leverage have no effect on tax avoidance. While the moderating variable used in this research was firm size fail to moderate all of the three independent variable on tax avoidance.

Keywords: Profitability; Firm Value; Leverage; Tax Avoidance; Coal Mining (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-960-5_22

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DOI: 10.2991/978-94-6463-960-5_22

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