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Nyoman Trismana Putra
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Ukuran Perusahaan Sebagai Variabel Pemoderasi Pengaruh Profitabilitas pada Penghindaran Pajak Nyoman Trismana Putra; I Ketut Jati
E-Jurnal Akuntansi Vol 25 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i02.p16

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
Co-Authors I Ketut Jati