Auditors Reputation Moderates the Determinants of Tax Avoidance

Abstract

This research aims to analyse the impact of profitability, leverage, firm size, and sales growth on tax avoidance with auditor reputation as moderating variable of manufacturing companies that were listed on the Indonesia Stock Exchange (IDX) in the range of 2015-2020. The purposive sampling method obtained 100 data observation the meet with the criteria. The research used the secondary data taken from the Indonesia Stock Exchange website and other official websites. The data were analysed with multiple linear regression analysis. This research revealed that profitability, leverage, and firm size have a positive and significant impact on tax avoidance. However, sales growth does not have impact on tax avoidance. Additionally, auditor reputation was able to strengthen the impact of profitability, leverage, firm size, and sales growth on tax avoidance