PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Abstract

The aim of this research is to analyze the influence of company size and profitability on tax avoidance with institutional ownership as a moderating variable. Manufacturing companies listed on the IDX were selected as the sample for this research. Then there were 21 manufacturing companies selected using the purpose sampling method. Utilizing a quantitative approach with multiple regression analysis as this research method. The results of this research show that company size and profitability have an effect on tax avoidance, while institutional ownership has no effect on tax avoidance.

Keywords: Company Size, Profitability, Tax Avoidance, Institutional Ownership.