Ukuran perusahaan terhadap penghindaran pajak dengan umur perusahaan sebagai variabel moderasi

Abstract

This study aims to examine whether firm size has an effect on tax avoidance with firm age as a moderating variable. The sample used in this study were manufacturing companies listed on the Indonesian stock exchange in 2015-2020. sampling using purposive sampling method and obtained as many as 47 manufacturing companies with data to be processed 204 annual financial reports. This study uses multiple regression analysis and moderated regression analysis. The results of this study indicate that firm size has a positive effect on tax avoidance and firm age can strengthen the positive effect of firm size on tax avoidance.