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

DOI

10.2991/978-94-6463-960-5_22How to use a DOI?

Keywords

Profitability; Firm Value; Leverage; Tax Avoidance; Coal Mining

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Fionna Gozal
AU  - Matondang Elsa Siburian
AU  - Wilsa Road Betterment Sitepu
PY  - 2025
DA  - 2025/12/31
TI  - Profitability, Firm Value, and Leverage Influence on Tax Avoidance with Firm Size Moderation in IDX listed Coal Mining Companies
BT  - Proceedings of the International Conference on Economics, Business, Management and Accounting (ICEBesMA 2025)
PB  - Atlantis Press
SP  - 286
EP  - 299
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-960-5_22
DO  - 10.2991/978-94-6463-960-5_22
ID  - Gozal2025
ER  -