PENGARUH PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN TEHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar Di Bei Periode 2017 – 2021)

Studi Kasus di BEI

Abstract

The purpose of this study was to determine how age, debt, and profitability all affected tax evasion, with firm size acting as a balancing factor. The mining firms in the coal subsector that were listed on the Indonesia Stock Exchange between 2017 and 2021 provided the samples for this study. In this study, 11 companies were chosen as samples using a purposive sampling technique. The analysis method used is multiple regression analysis with the help of SPSS 26 software. From this study, results showed profitability negatively affected tax avoidance with a significant value. 0,013. Meanwhile, leverage and the age of a company have no effect on tax avoidance with significant value of 0.496 and 0.484, respectively. This study also shows the results that firm size can strengthen the negative influence of profitability relationships on tax avoidance with significant value 0,010, but corporate size cannot modulate the relationship between leverage and sales growth on tax avoidance with signifivant value 0,74 and 0,193.