PENGARUH FIRM SIZE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING

  • Elsa Oktaviana Afifa Universitas Sarjawaniyata Tamansiswa
  • Teguh Erawati Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to determine the effect of the tax minimization  on  transfer pricing with audit committee as a moderating variable. This research used secondary data analysis of financial statements or annual reports of companies food and beverage sectors listed on the Indonesia Stock Exchange in 2013-2017. By using purposive sampling method, the total amount of samples obtained in this research were 35  from 7 companies. Data testing method used is linear regression analysis and moderated regression analysis (MRA). The results of this research show that  firm size have negative and significant effect on tax avoidance with significance level of 0,003. Manajerial ownership not able to weaken the relationship between firm size to the tax avoidance with a significance level of 0.074.

Published
2019-01-26
How to Cite
AFIFA, Elsa Oktaviana; ERAWATI, Teguh. PENGARUH FIRM SIZE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 623 - 631, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/934>. Date accessed: 20 feb. 2019.