Analisis Determinan Penghindaran Pajak Dan Kualitas Audit Sebagai Pemoderasi
This study aims to determine the effect of profitability, firm size, and solvency on tax avoidance with audit quality as a moderating. Profitability used in this study is return on assets, solvency used in this study is debt to equity ratio. The method used is quantitative by analyzing the factors t...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Jakarta
2022-12-01
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| Series: | Jurnal Ilmiah Wahana Akuntansi |
| Subjects: | |
| Online Access: | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/29788 |
| _version_ | 1828062736818372608 |
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| author | Yudhi Prasetiyo |
| author_facet | Yudhi Prasetiyo |
| author_sort | Yudhi Prasetiyo |
| collection | DOAJ |
| description | This study aims to determine the effect of profitability, firm size, and solvency on tax avoidance with audit quality as a moderating. Profitability used in this study is return on assets, solvency used in this study is debt to equity ratio. The method used is quantitative by analyzing the factors that influence tax avoidance by being strengthened or weakened by moderating variables, while the regression technique used is Regression Moderation Analysis in conducting statistical tests. The population in this study is the main sector of health companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021, with sample criteria taken. The results of the study show that profitability as indicated in ROA, firm size, solvency as indicated in DER has no effect on tax avoidance. Then audit quality weakens the influence of ROA, firm size, DER on tax avoidance in the main sectors of health companies listed on the IDX for the 2018-2021 period. |
| first_indexed | 2024-04-10T22:32:46Z |
| format | Article |
| id | doaj.art-57c08d7ccbcf4768856ae41b7ae53b20 |
| institution | Directory Open Access Journal |
| issn | 2302-1810 |
| language | English |
| last_indexed | 2024-04-10T22:32:46Z |
| publishDate | 2022-12-01 |
| publisher | Universitas Negeri Jakarta |
| record_format | Article |
| series | Jurnal Ilmiah Wahana Akuntansi |
| spelling | doaj.art-57c08d7ccbcf4768856ae41b7ae53b202023-01-17T02:30:24ZengUniversitas Negeri JakartaJurnal Ilmiah Wahana Akuntansi2302-18102022-12-0117213915810.21009/Wahana.17.02229788Analisis Determinan Penghindaran Pajak Dan Kualitas Audit Sebagai PemoderasiYudhi PrasetiyoThis study aims to determine the effect of profitability, firm size, and solvency on tax avoidance with audit quality as a moderating. Profitability used in this study is return on assets, solvency used in this study is debt to equity ratio. The method used is quantitative by analyzing the factors that influence tax avoidance by being strengthened or weakened by moderating variables, while the regression technique used is Regression Moderation Analysis in conducting statistical tests. The population in this study is the main sector of health companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021, with sample criteria taken. The results of the study show that profitability as indicated in ROA, firm size, solvency as indicated in DER has no effect on tax avoidance. Then audit quality weakens the influence of ROA, firm size, DER on tax avoidance in the main sectors of health companies listed on the IDX for the 2018-2021 period.http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/29788tax avoidance, roa, firm size, der, quality audit |
| spellingShingle | Yudhi Prasetiyo Analisis Determinan Penghindaran Pajak Dan Kualitas Audit Sebagai Pemoderasi Jurnal Ilmiah Wahana Akuntansi tax avoidance, roa, firm size, der, quality audit |
| title | Analisis Determinan Penghindaran Pajak Dan Kualitas Audit Sebagai Pemoderasi |
| title_full | Analisis Determinan Penghindaran Pajak Dan Kualitas Audit Sebagai Pemoderasi |
| title_fullStr | Analisis Determinan Penghindaran Pajak Dan Kualitas Audit Sebagai Pemoderasi |
| title_full_unstemmed | Analisis Determinan Penghindaran Pajak Dan Kualitas Audit Sebagai Pemoderasi |
| title_short | Analisis Determinan Penghindaran Pajak Dan Kualitas Audit Sebagai Pemoderasi |
| title_sort | analisis determinan penghindaran pajak dan kualitas audit sebagai pemoderasi |
| topic | tax avoidance, roa, firm size, der, quality audit |
| url | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/29788 |
| work_keys_str_mv | AT yudhiprasetiyo analisisdeterminanpenghindaranpajakdankualitasauditsebagaipemoderasi |