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All Journal AKTSAR: Jurnal Akuntansi Syariah Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Journal of Culture Accounting and Auditing Ecoducation
Putro, Guruh Marhaenis Handoko
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Ilmiah Raflesia Akuntansi

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Ukuran Perusahaan Memoderasi Pengaruh Leverage Pada Tax Avoidance Indira, Irma; Nisa, Latifatun; Dedyansyah, Achmad Farid; Salukh, Agustinus; Putro, Guruh Marhaenis Handoko
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.392

Abstract

Tax is the largest source of revenue for the state which is used to finance state development, build infrastructure, finance government, finance health and education facilities and is used for the welfare of its people. This study aims to determine the effect of Leverage on Tax Avoidance with firm size as a moderating variable. The samples obtained were 75 sample data from 25 goods and consumption companies during 2019-2022 which were selected using the purposive sampling method. Data analysis techniques used descriptive statistical tests, classic assumption tests (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), multiple linear regression tests, Moderated Regression Analysis (MRA) test, and hypothesis testing (t test, Coefficient of determination test) with SPSS application program version 25.The results of this study indicate that, Leverage has an effect on Tax avoidance, company size has an effect on tax avoidance and the results show that company size is able to moderate leverage.
Co-Authors Achmad Farid Dedyansyah Amrizal Imawan Astuti, Suryani Yuli Devi Febrianti Elliv Hidayatul Lailiyah Eva Wany, Eva Fadhilah, Siti Azkiyah Nur Fadtmawati, Aprilia Ayu Fajri, Mega Barokatul Febrianti, Devi Imawan, Amrizal Indira, Irma Ira Megasyara Masadah, Ninik Mas’adah, Ninik Ninik Mas'adah Nisa, Latifatun Noer Rafikah Zulyanti Rochmah, Sofi Machmudatul Salukh, Agustinus Suryani Yuli Astuti Syah, Imran