The Effect of Profitability, Leverage, Firm Size, and Related Party Transactions on Tax Avoidance with Earnings Management as a Moderating Variable
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 01
Abstract
The aims of this research is to examine and analyze the effect of Profitability, Leverage, Firm Size and Related Party Transactions on Tax Avoidance with Earnings Management as a moderating variable. The population in this study were food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2021. The sampling technique used was purposive sampling so that a total of 188 research samples were used in this study. The data analysis technique used in this study is panel data regression and moderated regression analysis. The results of the analysis show that Leverage and Related Party Transactions have a significant positive effect on Tax Avoidance, Firm Size has a significant negative effect on Tax Avoidance, and Profitability has no effect on Tax Avoidance. Earnings Management as a moderating variable is able to moderate the effect of Profitability, Firm Size, and Related Party Transactions on Tax Avoidance. However, Earnings Management cannot moderate the effect of Leverage on Tax Avoidance
Authors and Affiliations
Adetiya Firmanzah , Bambang Santoso Marsoem
Keywords
Related Articles
- EP ID EP726697
- DOI 10.47191/jefms/v6-i1-29
- Views 58
- Downloads 0
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