Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak
This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique. The type of data used is secondary data. This study...
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| Format: | Article |
| Language: | English |
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Universitas Jember
2022-09-01
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| Series: | Jurnal Ekonomi Akuntansi dan Manajemen |
| Online Access: | https://jurnal.unej.ac.id/index.php/JEAM/article/view/31536 |
| _version_ | 1828062896086581248 |
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| author | Hengky Veru Purbolakseto Bambang Tjahjadi Heru Tjaraka |
| author_facet | Hengky Veru Purbolakseto Bambang Tjahjadi Heru Tjaraka |
| author_sort | Hengky Veru Purbolakseto |
| collection | DOAJ |
| description | This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique. The type of data used is secondary data. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The proxy used for tax avoidance is Total book-tax differences (BTD) while the proxy for tax risk is CETR volatility. The results showed that tax risk had a negative effect on tax avoidance. Meanwhile, firm size is able to moderate the effect of tax risk on tax avoidance.
Keywords: Tax Risk, Tax Avoidance, Firm Size. |
| first_indexed | 2024-04-10T22:35:26Z |
| format | Article |
| id | doaj.art-b4596db7e9af47189fc7f5ded9228632 |
| institution | Directory Open Access Journal |
| issn | 1412-5366 2459-9816 |
| language | English |
| last_indexed | 2024-04-10T22:35:26Z |
| publishDate | 2022-09-01 |
| publisher | Universitas Jember |
| record_format | Article |
| series | Jurnal Ekonomi Akuntansi dan Manajemen |
| spelling | doaj.art-b4596db7e9af47189fc7f5ded92286322023-01-16T14:42:17ZengUniversitas JemberJurnal Ekonomi Akuntansi dan Manajemen1412-53662459-98162022-09-0121216918610.19184/jeam.v21i2.3153631536Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran PajakHengky Veru Purbolakseto0Bambang Tjahjadi1Heru Tjaraka2Universitas AirlanggaUniversitas AirlanggaUniversitas AirlanggaThis study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique. The type of data used is secondary data. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The proxy used for tax avoidance is Total book-tax differences (BTD) while the proxy for tax risk is CETR volatility. The results showed that tax risk had a negative effect on tax avoidance. Meanwhile, firm size is able to moderate the effect of tax risk on tax avoidance. Keywords: Tax Risk, Tax Avoidance, Firm Size.https://jurnal.unej.ac.id/index.php/JEAM/article/view/31536 |
| spellingShingle | Hengky Veru Purbolakseto Bambang Tjahjadi Heru Tjaraka Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak Jurnal Ekonomi Akuntansi dan Manajemen |
| title | Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak |
| title_full | Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak |
| title_fullStr | Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak |
| title_full_unstemmed | Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak |
| title_short | Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak |
| title_sort | peran ukuran perusahaan memoderasi pengaruh risiko pajak perusahaan terhadap penghindaran pajak |
| url | https://jurnal.unej.ac.id/index.php/JEAM/article/view/31536 |
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