Moderation Of Firm Size On The Effect Of Financial Performance On Tax Avoidance

Henny Wirianata; Viriany; Tan Hauw-Sen

doi:10.24912/ja.v28i2.2068

Authors

Henny Wirianata Faculty of Economics and Business, Tarumanagara University, Jakarta
Viriany Faculty of Economics and Business, Tarumanagara University, Jakarta
Tan Hauw-Sen Faculty of Engineering, Bina Nusantara University, Jakarta

DOI:

https://doi.org/10.24912/ja.v28i2.2068

Keywords: Corporate Social Responsibility; Financial Performance; Tax Avoidance.

Abstract

This research was conducted to determine the influence of profitability, leverage, capital intensity, CSR, and firm size on tax avoidance and how firm size moderates this influence. The data in the research was taken using purposive random sampling by determining criteria from companies in the energy, basic materials, industrial, primary and secondary consumer goods sectors listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data were processed and analysed using multiple regression and moderated regression analysis using Eviews 10. The research results show that profitability has a positive and significant influence on tax avoidance, and leverage has a negative and significant influence on tax avoidance. Capital intensity, CSR activities and firm size do not influence tax avoidance. The research results also show that firm size can moderate the influence of leverage and capital intensity on tax avoidance.

Author Biographies

Henny Wirianata, Faculty of Economics and Business, Tarumanagara University, Jakarta

hennyw@fe.untar.ac.id

Viriany, Faculty of Economics and Business, Tarumanagara University, Jakarta

viriany@fe.untar.ac.id

Tan Hauw-Sen, Faculty of Engineering, Bina Nusantara University, Jakarta

hauw.rimo@binus.ac.id

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