Penelitian ini menguji pengaruh kemampuan manajerial terhadap penghindaran pajak dan bagaimana pengaruh moderasi ketidakpastian lingkungan antara hubungan kemampuan manajerial terhadap penghindaran pajak. Penelitian ini menggunakan 450 observasi dari 90 sampel perusahaan publik BEI selama periode 2011-2015. Hasil penelitian menunjukkan pengaruh negatif hubungan antara kemampuan manajerial dan penghindaran pajak, yang berarti bahwa manajer dengan kemampuan yang lebih tinggi terlibat dalam penghindaran pajak serta tidak menemukan pengaruh moderasi ketidakpastian lingkungan antara hubungan kemampuan manajerial terhadap penghindaran pajak.

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This study examines the effect of managerial ability and tax avoidance and how the effect of environmental uncertainty moderation between the relationship of managerial ability on tax avoidance. This study uses 450 observations obtained from 90 samples of Indonesian listed companies during the period 2011 2015. The results show a negative relationship effect between managerial ability and tax avoidance, which means that managers with higher abilities are involved in tax avoidance and do not find the effect of environmental uncertainty moderation between the relationship of managerial ability to tax avoidance.