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All Journal Jurnal Akuntansi Barelang Abdi Laksana Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Industrial Engineering & Management Research (JIEMAR) Journal of Education Technology Information Social Sciences and Health PROFESOR : Professional Education Studies and Operations Research
Margie, Lyandra Aisyah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Neuroscience Nursing Public Health Other

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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

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FIRM SIZE MEMODERASI MANAJEMEN LABA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE Fitri, Annisa; Margie, Lyandra Aisyah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.439

Abstract

This study aims to test and analyze the effect of earnings management and corporate social responsibility on tax avoidance with firm size as a moderating variable in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. This type of research is quantitative research using multiple linear regression analysis methods, using eviews12. The population in this study amounted to 123 companies, the sample selection used purposive sampling method so as to obtain 24 companies. The test results in this study indicate that simultaneously earnings management and corporate social responsibility have a significant effect on tax avoidance. Partially, corporate social responsibility has not significant effect on tax avoidance, while earnings management has no significant effect on tax avoidance. Firm size is able to moderate the relationship between corporate social responsibility and tax avoidance. However, firm size is not able to moderate the relationship between earnings management and tax avoidance
Co-Authors Adler Haymans Manurung Afridayani, Afridayani Agung Dharmawan Buchdadi, Agung Dharmawan Amelia, Amanda Annisa Fitri, Annisa Apriliana, Tiara Habibah Habibah Lindawati Lindawati Mu'arif, Syamsul Muhammad Ridwan Muhammad Yusuf Pratiwi, Adhitya Putri Silviyani, Silviyani Yulianto Yulianto