The Moderating Role of Corporate Governance on Financial Ratio, Firm Size and Tax Avoidance at Indonesian Sharia Companies

Wahid Wachyu Adi Winarto(1*)


(1) UIN KH Abdurrahaman Wahid Pekalongan
(*) Corresponding Author

Abstract


This study aims to test empirically the influence of leverage and firm size on tax avoidance with corporate governance as a moderating variable. At present a level of tax avoidance is being carried out by companies to minimize the level of tax charged to companies, this can affect the acquisition of company income which ultimately reduces the level of share profit to stakeholders. Using an associative quantitative research approach, the study population is a sharia company registered with JII 70. Data analysis techniques use the SPSS application. The results showed that there was a direct effect of the profitability variable on tax avoidance, the leverage variable did not affect tax avoidance, firm size variable affected tax avoidance. The results of the indirect effect analysis, namely moderation analysis, found that corporate governance moderates the relationship between profitability and firm size with tax avoidance, corporate governance cannot moderate the relationship between leverage and tax avoidance.

Keywords


Profitabilitas, Leverage, Firm Size, Corporate Governance, Tax Avoidance

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DOI: https://doi.org/10.26714/mki.13.2.2023.%25p

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MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
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