PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI))

Abstract

This study aims to examine the effect of firm size, leverage, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The independent variables used are firm size, leverage, and institutional ownership. Meanwhile, the dependent variable used is tax avoidance, measured using the CETR measure and the connecting variable used is profitability. This study uses secondary data in the form of annual reports. Determining the research sample using the purposive sampling method and getting 90 samples based on certain criteria. The results of this study indicate that firm size has no effect on tax avoidance. Meanwhile, leverage and institutional ownership influence tax avoidance. Profitability is able to moderate firm size on tax avoidance, while profitability is not able to moderate leverage and institutional ownership on tax avoidance