Pengaruh Debt To Equity Ratio (DER) Terhadap Pajak Penghasilan Badan Terhutang Dengan Tax Avoidance Sebagai Variabel Moderasi

This study aims to find out that Tax Avoidance can moderate the relationship between Debt To Equity Ratio (DER) to Corporate Income Tax Payable by focusing on manufacturing companies listed on the Indonesia Stock Exchange with the research period 2018-2020. The data used is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 83 companies with a total of 249 samples. Hypothesis testing using bootstrap technique. The results of hypothesis testing state that Tax Avoidance is not able to moderate the relationship between Debt To Equity Ratio (DER) to Corporate Income Tax Payable. Keywords: Tax Avoidance, Debt To Equity Ratio, Corporate Income Tax Payabl