Authors:

Nyoman Trismana Putra, I Ketut Jati

Abstract:

“The purpose of this study is to determine the effect of profitability on tax avoidance with the firm sizeas a moderator variable. This research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange 2014-2016. The number of samples used in this study as many as 25 companies with 75 observations obtained with non-probability sampling technique with purposive sampling method. Data analysis technique is done by using analysis technique of moderated regression analysis. The results of the research show that profitability has a positive effect on tax avoidance. The study also found that firm size weakened the effect of profitability on tax avoidance. Keyword : profitability, firm size, tax avoidance”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-41406

Published

2018-10-18

How To Cite

PUTRA, Nyoman Trismana; JATI, I Ketut. Ukuran Perusahaan Sebagai Variabel Pemoderasi Pengaruh Profitabilitas pada Penghindaran Pajak.E-Jurnal Akuntansi, [S.l.], v. 25, n. 2, p. 1234 - 1257, oct. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-41406. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v25.i02.p16.

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Issue

Vol 25 No 2 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License