The Role Of The Capital Structure In Moderating The Size Of The Company And Profitability To Tax Avoidance

Authors

  • Maria Magdalena Sonya Yuliarti Universitas Trisakti, Jakarta
  • Khomsiyah Khomsiyah Universitas Trisakti, Jakarta

DOI:

https://doi.org/10.57185/joss.v2i3.64

Keywords:

company size, profitability, tax avoidance, capital structure

Abstract

The aims of this study are as follows: 1) To test the effect of firm size on tax avoidance; 2) To test the profitability of tax avoidance; 3) To examine the extent to which capital structure can moderate the relationship between firm size and tax avoidance; 4) To examine the extent to which capital structure can moderate the relationship between profitability and tax avoidance. The type of research used in this research is causal associative research. The population in this study are consumer goods sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample was selected using a purposive sampling method. The analytical method used is multiple linear regression analysis.

Downloads

Published

2023-04-11

Issue

Vol. 2 No. 3 (2023): JOSS : Journal of Social Science

Section

Research

License

Copyright (c) 2023 Maria Magdalena Sonya Yuliarti, Khomsiyah

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.