The Effect of Sales Growth and Profitability on Effective Tax Rates with Good Corporate Governance as a Moderation
Abstract
This study aims to examine the effect of sales growth and profitability on the effective tax rate, with the audit committee as a moderating variable. This study uses a quantitative approach, using secondary data obtained from the annual reports of mining sector companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The research population consisted of 48 companies, of which 17 were selected as the research sample. Panel data regression analysis was conducted using E-Views 13 software. The study results indicate that sales growth (SG) has no effect on the effective tax rate (ETR), while profitability (ROA) has a negative and significant impact on ETR. The audit committee strengthens the effect of sales growth on ETR, but it does not moderate the relationship between profitability and ETR.
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