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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Pendidikan Akuntansi dan Keuangan
Hendrawan, Adang
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Economics, Econometrics & Finance Education

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Journal : Jurnal ASET (Akuntansi Riset)

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The Moderating Role of Firm Size on the Association between Managerial Ability and Tax Avoidance Saragih, Arfah Habib; Raya, Mutya Nurmala; Hendrawan, Adang
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.30783

Abstract

Changes in taxation policies generate uncertainty for companies that can potentially encourage companies perform more aggressive tax planning. Aggressive tax planning can lead to tax avoidance. This study aims to investigate the effect of managerial ability, firm size, and the interaction of managerial ability with firm size on corporate tax avoidance practices. The study used quantitative method, with panel data linear regression model, random effects method, with a time period of 2009-2019. The results of this study indicate that managerial ability, firm size, and its interaction have a significant impact on corporate tax avoidance. This research is expected to contribute in enriching the literature on the effect of managerial ability on tax avoidance, particularly in Indonesia.
Co-Authors Dessy, Dessy Raya, Mutya Nurmala Saragih, Arfah Habib