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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Lusen Octovenus
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Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Leverage, dan Tax Technology Adoption terhadap Penghindaran Pajak Dimoderasi Kualitas Audit Lusen Octovenus; Randy Kuswanto
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.712

Abstract

This study aims to examine the effects of profitability (ROA), leverage (DER), firm size (SIZE), and the implementation of tax technology (ETAX) on tax avoidance practices, as proxied by the Cash Effective Tax Rate (CETR). In addition, the moderating role of audit quality (AUD) in these relationships is also analyzed. Using a purposive sampling method, a total of 160 firm-year observations from retail companies listed on the Indonesia Stock Exchange (IDX) were collected and analyzed using panel data regression. The findings reveal that profitability, leverage, firm size, and audit quality do not have a significant effect on CETR. Meanwhile, the adoption of tax technology has a positive and statistically significant effect on CETR, indicating that the digitalization of tax administration systems is effective in reducing tax avoidance practices. These findings suggest the importance of strengthening tax digitalization initiatives by tax authorities and enhancing the transparency of corporate information systems. Keywords: Audit Quality; Firm Size ; Leverage; Profitability; Tax Avoidance; Tax Technology Adoption.
Co-Authors Randy Kuswanto