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Karina Yulia Hermawati
Fakultas Ekonomi dan Bisnis Universitas Trisakti, Indonesia
Economics, Econometrics & Finance

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Tingkat Utang Yang Dikontrol Ukuran Perusahaan dan Penghindaran Pajak Karina Yulia Hermawati; Nurhastuty Kesumo Wardhani
E-Jurnal Akuntansi Vol 34 No 2 (2024)
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.2024.v34.i02.p12

Abstract

In Indonesia, revenues from the tax sector have the largest proportion, but companies often try to avoid or reduce tax obligations cleverly and legally due to various motivations. This research is an extension of research conducted by Wardan & Nurharjanti (2019) using the primary and non-primary consumer goods sectors as research objects, profitability as a moderating variable and company size as a control variable, and using the ETR (Effective Tax Rate) proxy. The population used in the research is companies in the primary consumer goods and non-primary consumer goods sectors listed on the IDX from 2020 to 2022, with a total of 168 company samples using the purposive sampling method and processed with the help of SPSS 25. This research shows that the level of debt has a positive effect on tax avoidance and after controlling for company size, there is a positive and significant relationship (getting stronger) between the level of debt and the tax avoidance variable. Keywords: Audit Committee; Leverage; Profitability; Tax Avoidance
Co-Authors Nurhastuty Kesumo Wardhani