The Effect of Profitability and Leverage on Tax Avoidance Moderated by Firm Size: Evidence from Property and Real Estate Companies in Indonesia

The Effect of Profitability and Leverage on Tax Avoidance Moderated by Firm Size: Evidence from Property and Real Estate Companies in Indonesia

Purpose: This research aims to determine the moderating role of company size on the influence of profitability and leverage on tax avoidance in property and real estate companies listed on the BEI in 2020 - 2022. Design/Methodology/Approach: This research uses quantitative methods. The research p...

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Bibliographic Details
Main Authors: Sasiska Rani, Meti Zuliyana, Rizal Effendi
Format: Article
Language:English
Published: Public Finance Institute 2023-12-01
Series:Finance, Accounting and Business Analysis
Subjects:
tax avoidance
profitability
leverage
firm size
Online Access:https://faba.bg/index.php/faba/article/view/172

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