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All Journal Journal of Business and Management MEDIAPSI JETLi Cessie : Jurnal Ilmiah Hukum JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of English Teaching and Linguistics Studies Journal of Humanities Education Management Accounting and Transportation Multidisciplinary Indonesian Center Journal
Nugraha, Indra
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Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Transportation Other

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Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

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The Role of Firm Size in Strengthening the Relationship between Profitability, Capital Structure, and Affiliated Transactions on Tax Advoidance Nugraha, Indra; Rachmat, Radhi Abdul Halim
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.17

Abstract

Purpose: The purpose of this study is to determine the effect of profitability, capital structure, and affiliate transactions on tax avoidance practices, with firm size as a moderating variable. Methodology: The method used in this study is quantitative research. Hypothesis testing in this study uses Moderated Regression Analysis (MRA) and classical assumption testing uses the eviews 13 application. Finding: Profitability and affiliated transactions have a negative effect on tax avoidance behavior and capital structure has a positive effect on tax avoidance behavior, while firm size as a moderation cannot strengthen profitability, capital structure and affiliated transactions on tax avoidance behavior. Implication: Providing insights for tax policy makers and regulators on factors that influence tax avoidance in companies and are important for company management, providing important information on how financial and operational decisions can affect tax liabilities, and tax authorities can develop more effective strategies to improve tax compliance. Originality: The originality of this study lies in its specific geographical focus, innovative methodological approach, comprehensive integration of variables, and potential broad practical implications. This study contributes significantly to the academic and practical literature in the field of corporate tax and financial management, especially in the context of a developing country like Indonesia.
The Role of Firm Size in Strengthening the Relationship between Profitability, Capital Structure, and Affiliated Transactions on Tax Advoidance Nugraha, Indra; Rachmat, Radhi Abdul Halim
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.17

Abstract

Purpose: The purpose of this study is to determine the effect of profitability, capital structure, and affiliate transactions on tax avoidance practices, with firm size as a moderating variable. Methodology: The method used in this study is quantitative research. Hypothesis testing in this study uses Moderated Regression Analysis (MRA) and classical assumption testing uses the eviews 13 application. Finding: Profitability and affiliated transactions have a negative effect on tax avoidance behavior and capital structure has a positive effect on tax avoidance behavior, while firm size as a moderation cannot strengthen profitability, capital structure and affiliated transactions on tax avoidance behavior. Implication: Providing insights for tax policy makers and regulators on factors that influence tax avoidance in companies and are important for company management, providing important information on how financial and operational decisions can affect tax liabilities, and tax authorities can develop more effective strategies to improve tax compliance. Originality: The originality of this study lies in its specific geographical focus, innovative methodological approach, comprehensive integration of variables, and potential broad practical implications. This study contributes significantly to the academic and practical literature in the field of corporate tax and financial management, especially in the context of a developing country like Indonesia.
Co-Authors Aulia, Siti Tazkia Bayu Permana Sukma Huda, Nandini Ifa Hanifah Misbach Jaelani, Alan Muhamad Rizki Nur Budi Mulyono Radhi Abdul Halim Rachmat Salsabila, Syafa Sandana Sri Maslihah Yopa Taufik Saleh, Yopa Taufik