Abstract
The size of the company has a positive effect on Tax Avoidance but it is suspected that it is not always linear due to the presence of contingency factors, two of which are GCG and Leverage. This study aims to examine the effect of company size on tax avoidance with corporate governance and leverage as a moderator. This research was conducted on mining and financial services companies listed on the Indonesia Stock Exchange for the period 2014-2018 there were 40 observations using data analysis techniques, namely the moderated regression analysis (MRA) test. The results of the study found that company size had a positive effect on tax avoidance. GCG can weaken the influence of company size on tax avoidance. Leverage can strengthen the effect of company size on tax avoidance. 
 Keywords: Tax Avoidance; Size of Firm; GCG; Leverage.
Highlights
Pajak merupakan unsur penting dalam menopang penerimaan negara
This study aims to examine the effect of company size on tax avoidance with corporate governance and leverage as a moderator
Pengaruh Size , Profitabilitas , Profile , Leverage Dan Ukuran Dewan Komisaris Terhadap Perusahaan Manufaktur
Summary
Dewa Ayu Intan Sri Devi Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia. Ukuran perusahaan berpengaruh positif pada Tax Avoidance namun diduga tak senantiasa linear diduga karena adanya faktor kontijensi, dua diantaranya adalah GCG dan Leverage. Penelitian ini bertujuan untuk mengetahui peran GCG dan Leverage terhadap pengaruh Ukuran Perusahaan pada Tax Avoidance dan memeroleh bukti empiris pengaruh ukuran perusahaan pada tax avoidance dengan GCG dan leverage sebagai variabel e-ISSN 2302-8556 pemoderasi.Penelitian ini dilakukan pada perusahaan sektor. Hal. 2578-2590 menggunakan teknis analisis data yaitu uji moderated regression analysis (MRA).Hasil penelitian menemukan bahwa ukuran perusahaan berpengaruh positif pada tax avoidance. Leverage dapat memperkuat pengaruh ukuran perusahaan pada tax avoidance. B. Kata Kunci: Tax Avoidance; Ukuran Perusahaan; GCG; Leverage.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
