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

In: Proceedings of the International Conference on Economics, Business, Management and Accounting (ICEBesMA 2025)

Author

Listed:
  • 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)

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.

Suggested Citation

  • Fionna Gozal & Matondang Elsa Siburian & Wilsa Road Betterment Sitepu, 2025. "Profitability, Firm Value, and Leverage Influence on Tax Avoidance with Firm Size Moderation in IDX listed Coal Mining Companies," Advances in Economics, Business and Management Research, in: Enda Noviyanti Simorangkir & Fajar Rezeki Ananda Lubis (ed.), Proceedings of the International Conference on Economics, Business, Management and Accounting (ICEBesMA 2025), pages 286-299, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-960-5_22
    DOI: 10.2991/978-94-6463-960-5_22
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