The Moderating Role of Firm Size on the Association between Managerial Ability and Tax Avoidance

Changes in taxation policies generate uncertainty for companies that can potentially encourage perform more aggressive tax planning. Aggressive planning lead to avoidance. This study aims investigate the effect of managerial ability, firm size, and interaction ability with size on corporate avoidance practices. The used quantitative method, panel data linear regression model, random effects a time period 2009-2019. results this indicate its have significant impact research is expected contribute enriching literature avoidance, particularly Indonesia.