The Effect of Leverage and Profitability on Avoidance Taxes with Company Size as a Moderation Variable

Rezki Zurriah

Abstract


This study aims to determine the effect of leverage and profitability on tax avoidance with company size as a moderating variable in food and beverage companies listed on the Indonesian stock exchange for the 2019-2021 period. This sample selection used a purposive sampling method so that the samples obtained were 12 food and beverage companies listed on the Indonesian stock exchange in 2019-2021 with a total of 36 observational data for 3 years. The data collection technique used is documentation with data sources using secondary data taken through the official website of the Indonesian Stock Exchange. Observation of hypothesis testing using multiple linear regression analysis and Moderated Regression Analysis (MRA) with statistical procedures using SPSS version 24 software. The results show partially that leverage and profitability have no effect on tax avoidance. Based on the results of the MRA test, firm size can moderate leverage on tax avoidance, but cannot moderate profitability on tax avoidance.

Keywords


Leverage, Profitability, Company Size, Tax Avoidance

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.491

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