Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak

(Studi pada Perusahaan Basic Material Terdaftar di BEI 2016-2021)

  • Hengky Veru Purbolakseto Universitas Airlangga
  • Bambang Tjahjadi Universitas Airlangga
  • Heru Tjaraka Universitas Airlangga

Abstract

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.

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Published
2022-09-30
How to Cite
PURBOLAKSETO, Hengky Veru; TJAHJADI, Bambang; TJARAKA, Heru. Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak. Jurnal Ekonomi Akuntansi dan Manajemen, [S.l.], v. 21, n. 2, p. 169-186, sep. 2022. ISSN 2459-9816. Available at: <https://jurnal.unej.ac.id/index.php/JEAM/article/view/31536>. Date accessed: 31 jan. 2023. doi: https://doi.org/10.19184/jeam.v21i2.31536.
Section
Articles

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