JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Vol 21 No 2 (2022)

Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak

Hengky Veru Purbolakseto (Universitas Airlangga)
Bambang Tjahjadi (Universitas Airlangga)
Heru Tjaraka (Universitas Airlangga)

Article Info

Publish Date
30 Sep 2022

Abstract

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.

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Journal Info
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Website

Abbrev

JEAM

Publisher

Universitas Jember

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi, Akuntansi,dan Manajemen (JEAM) diterbitkan oleh Fakultas Ekonomi Universitas Jember, sebagai media transformasi Ilmu Pengetahuan dan Teknologi. Terbit 2 (dua) kali dalam setahun pada bulan April, dan September dengan ISSN (Print): 1412 - 5366 dan ISSN (Online): 2459 - 9816. ...