the profitability, leverage, and sales growth on tax avoidance through company size as moderating variable on manufacturing companies in sector of consumer goods listed on the indonesia stock exchange 2019-2021

The research objective was to analyze the impact of profitability, leverage, and sales growth on tax avoidance through company size as moderating variable on manufacturing companies in sector of consumer goods listed on the indonesia stock exchange 2019-2021. there were 69 companies in the study's population, and the purposive selection approach was used to pick a sample of 38 of those companies. the research is using purposive sampling method for the sample selection. it’s used external data that gained from www.idx.co.id’s website. path analysis and multiple linear regression are the data analysis techniques used in this study. the research is using pls algorithm for analysis process. the results showed that profitability and leverage had an positive relationship effect to tax avoidance, but sales growth had no effect on tax avoidance, company size wasn’t able to moderate the effect of profitability, leverage, and sales growth on tax avoidance.