Determinant of Tax Avoidance: Empirical Study on Indonesia Stock Exchange
نویسندگان
چکیده
This study aims to examine the determinant of tax avoidance. The independent variables used in this are financial distress, profitability, and audit quality. dependent variable is While moderating firm size. companies studied manufacturing consumer goods industry sector listed on Indonesia Stock Exchange (IDX) for 2015-2019 period. sampling technique purposive sampling. number research samples were 124 data. Data analysis multiple linear regression, Moderated Regression Analysis (MRA). results show that distress has no effect Profitability quality affect Firm size not proven as an or variable. type moderation homologizer moderator. Suggestions take every decision by taking into account applicable laws regulations. So planning made company does harm state.
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ژورنال
عنوان ژورنال: Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
سال: 2022
ISSN: ['2598-6074', '2598-2885']
DOI: https://doi.org/10.30741/assets.v6i1.842