Leverage, Audit Quality and Sustainability Reporting Effects on Tax Avoidance: Corporate Reputation Moderation

Vinka Salma Hapsari; Trias Arimurti; Novy Triyanty Noegraha

doi:10.31949/fbmj.v4i1.19730

Authors

Vinka Salma Hapsari Universitas Buana Perjuangan Karawang, Indonesia
Trias Arimurti Accounting, Faculty of Economics and Business, Universitas Buana Perjuangan Karawang, Karawang, Indonesia, Indonesia
Novy Triyanty Noegraha Accounting, Faculty of Economics and Business, Universitas Buana Perjuangan Karawang, Karawang, Indonesia, Indonesia

DOI:

https://doi.org/10.31949/fbmj.v4i1.19730

Abstract

State tax revenue continues to show fluctuating development, influenced in part by corporate behavior in managing tax obligations through tax avoidance practices. This study aims to examine the effect of leverage, audit quality and sustainability report on tax avoidance, with company reputation as a moderating variable. This study uses a quantitative method with an explanatory research approach. The sampling technique used in purposive sampling, resulting in 23 companies with a total of 115 sample data. Data were analyzed using the Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS) with the assistance of SmartPLS software. The results show that leverage and audit quality have a significant effect, while sustainability report has no significant effect. In addition, company reputation is not proven to moderate the relationship between leverage, audit quality and sustainability report on tax avoidance.

Keywords:

Leverage, Audit Quality, Sustainability Report, Tax Avoidance, Corporate Reputation, Theory of Planned Behavior, Leverage, Audit Quality, Sustainability Report, Company Reputation, Tax Avoidance

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