Peran Profitabilitas Dalam Memoderasi Tax Avoidance : Dilihat dari Ukuran Perusahaan Pertambangan di Indonesia

Tax avoidance is an action designed to reduce the amount of tax required by the corporation. However, the agency theory is that opportunistic managers may reduce tax obligations through complex transactions, allowing them to evade or pursue their own interests. Hence, the need to examine the relatio...

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Bibliographic Details

Published in:	Jurnal Akuntansi dan Audit Syariah
Main Authors:	Melati Oktafiyani, Cahyo Bagus Permana
Format:	Article
Language:	English
Published:	Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan 2021-06-01
Subjects:	teori agensi tax avoidance perusahaan pertambangan ukuran perusahaan profitabilitas
Online Access:	https://e-journal.uingusdur.ac.id/JAAiS/article/view/4069/167