%A Purbolakseto, Hengky Veru %A Tjahjadi, Bambang %A Tjaraka, Heru %D 2022 %T Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak %K %X This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique. The type of data used is secondary data. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The proxy used for tax avoidance is Total book-tax differences (BTD) while the proxy for tax risk is CETR volatility. The results showed that tax risk had a negative effect on tax avoidance. Meanwhile, firm size is able to moderate the effect of tax risk on tax avoidance. Keywords:   Tax Risk, Tax Avoidance, Firm Size. %U https://jurnal.unej.ac.id/index.php/JEAM/article/view/31536 %J Jurnal Ekonomi Akuntansi dan Manajemen %0 Journal Article %R 10.19184/jeam.v21i2.31536 %P 169-186%V 21 %N 2 %@ 2459-9816 %8 2022-09-30