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

Naila Rizka Aviasari, Muhamad Agus Sudrajat, Heidy Paramitha Devi

Abstract


The aim of this research is to see the influence of profitability and company value on tax avoidance with company size as a moderating variable for property and real estate companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. This research uses a quantitative approach. The secondary data used is the company’s annual report, which can be obtained via www.idx.co.id and the official website of each company. This research uses 93 property and real estate companies from 2019-2023 as the population. This research used a purposive sampling technique to obtain a sample of 84 companies. Moderated regression analysis is the analysis method used, and Eviews 10 is the analysis tool. The findings of this research show that profitability has an effect on tax avoidance, company value has no effect on tax avoidance, and company size is unable to moderate the effect of profitability and company value on tax avoidance.

Keywords: tax avoidance, profitability, company value, company size

 


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References


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