Ukuran Perusahaan Sebagai Variabel Pemoderasi Pengaruh Profitabilitas pada Penghindaran Pajak

  • Nyoman Trismana Putra Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Ketut Jati Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The purpose of this study is to determine the effect of profitability on tax avoidance with the firm sizeas a moderator variable. This research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange 2014-2016. The number of samples used in this study as many as 25 companies with 75 observations obtained with non-probability sampling technique with purposive sampling method. Data analysis technique is done by using analysis technique of moderated regression analysis. The results of the research show that profitability has a positive effect on tax avoidance. The study also found that firm size weakened the effect of profitability on tax avoidance.


Keyword : profitability, firm size, tax avoidance

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Published
2018-10-18
How to Cite
PUTRA, Nyoman Trismana; JATI, I Ketut. Ukuran Perusahaan Sebagai Variabel Pemoderasi Pengaruh Profitabilitas pada Penghindaran Pajak. E-Jurnal Akuntansi, [S.l.], v. 25, n. 2, p. 1234 - 1257, oct. 2018. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/41406>. Date accessed: 07 nov. 2024. doi: https://doi.org/10.24843/EJA.2018.v25.i02.p16.
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