Research Paper
Year: 2023 | Month: July | Volume: 10 | Issue: 7 | Pages: 401-413
DOI: https://doi.org/10.52403/ijrr.20230751
Effect of the Board of Commissioners, Capital Intensity, Profitability, and Audit Committee on Tax Avoidance with Firm Size as a Moderating Variable in Food and Beverage Companies Listed on the IDX
Prawira Wahana1, Erlina2, Idhar Yahya3
1,2,3Department of Accounting, Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia
Corresponding Author: Prawira Wahana
ABSTRACT
This study aims to determine the effect of the board of commissioners, capital intensity, profitability, and audit committee on tax evasion. In addition, this study aims to determine whether firm size can be used as a moderating variable in the model.
The research design carried out is a causal relationship research with a quantitative approach. The type of data used in this research is secondary data. The technique of determining the sample is using purposive sampling. The samples obtained in this study were 22 manufacturing companies listed on the IDX from 2017 to 2021. The data analysis technique used was panel data regression analysis and interaction (moderating) testing. The results in this study indicate that partially the board of commissioners and capital intensity have a negative and significant effect on tax evasion. Profitability and audit committees have a positive and significant effect on tax avoidance. Meanwhile, firm size cannot moderate the board of commissioners, capital intensity, and audit committee on tax avoidance. Firm size can moderate profitability on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange.
Keywords: board of commissioners, capital intensity, profitability, firm size, tax avoidance
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