Does Corporate Transparency Moderate Factors Affecting Tax Avoidance? Empirical Study of Indonesian Coal Mining Companies

Abstract

The purpose of this research is to examine and analyze influence of company size, and leverage on tax avoidance with company transparency as a moderating variable in mining companies listed on the Indonesia Stock Exchange in 2015 – 2019. Data is obtained by accessing the company's financial statement and annual reports through the company's website or www.idx.co.id. The research sample was searched by purposive sampling methode using criteria so that 9 sample companies are obtained for 5 years of observation (2015-2019). The data analysis methode used is the path analysis methode with Partial Least Square which processed using SmartPLS 3.0 software. The result of this research indicates that the size of the company has a significant effect on tax avoidance. Leverage has no effect on tax avoidance. Corporate transparency cannot moderate the effect of company size on tax avoidance, but corporate transparency can weaken the effect of leverage on tax avoidance.