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All Journal E-JURNAL AKUNTANSI
Cut Mandha Malinda
Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia
Economics, Econometrics & Finance

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Profitabilitas dalam Memediasi Hubungan Leverage Terhadap Penghindaran Pajak Cut Mandha Malinda; Ayub Wijayati Sapta Pradana
E-Jurnal Akuntansi Vol 32 No 5 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i05.p09

Abstract

This study aims to examine the effect of leverage on tax avoidance with profitability as a mediating variable. The research was conducted on manufacturing sector companies that have been listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sampling method used was purposive sampling and resulted in 57 sample companies using Partial Least Square (PLS) data analysis techniques. The results showed that leverage had a negative effect on profitability. Leverage has a positive effect on tax avoidance. Profitability has a negative effect on tax avoidance and is unable to mediate the relationship between leverage and tax avoidance. Keywords: Leverage; Profitability; Tax Avoidance.
Co-Authors Ayub Wijayati Sapta Pradana