The effect of real earnings management on tax avoidance with company size as a moderating variable

Abstract

This study aims to determine the effect of real earnings management on tax avoidance with company size as a moderating variable. The population used in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The type of data used in this study is secondary data taken from www.idx.co.id. The sample of this study was taken using purposive sampling method and obtained 28 companies with 84 data processed financial statements. Outlier data as much as 10 financial statement data, so that there are 74 financial statement data that are used as research samples. This research technique uses simple regression analysis and Moderated Regression Analysis (MRA) analysis. The results showed that real earnings management has a positive effect on tax avoidance with a significance value of 0.029 and a calculated t value of 2.225 and the existence of company size cannot weaken the positive effect of real earnings management on tax avoidance with a significance value of 0.836 and a calculated t value of -0.208.