PROFITABILITAS SEBAGAI PEMODERASI HUBUNGAN PRAKTIK PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN

The goal of the research is to examine moderating effect profitability on tax avoidance a company's worth. Book Tax Difference being used quantify evasion as independent variable in this analysis (BTD). firm's TobinQ value will be dependent study. factor measured terms profitability, or more particularly return equity (ROE). LQ45 population consists all companies listed Indonesia Stock Exchange between 2016 and 2020. Using moderation regression model, we conducted test samples drawn from 165 over period 5 years using purposeful sampling strategy. This study suggests that market firm might significantly affected by use BTDs proxies. As profits play no mediating role correlation BTD proxy