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All Journal Jurnal Riset Akuntansi dan Keuangan IKRA-ITH ABDIMAS Jurnal EDUCATIO: Jurnal Pendidikan Indonesia AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Economics, Business, and Government Challenges Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Karya untuk Masyarakat (JKuM) Akurasi Jurnal Ilmu Siber
Bunga Anisah Harared
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : AKURASI: Jurnal Riset Akuntansi dan Keuangan

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The effect of profitability and leverage on tax avoidance with interest coverage as a moderating variable Murdhaningsih, Murdhaningsih; Luthfi, Nabilah Farras; Harared, Bunga Anisah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1716

Abstract

This study aims to examine the effect of financial performance indicators—Return on Assets (ROA), Return on Equity (ROE), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER)—on tax avoidance, with the Interest Coverage Ratio as a moderating variable. The research sample comprises industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using panel data regression analysis, the results of Model 1 show that DAR has a significant effect on tax avoidance. Furthermore, model 2 shows that the Interest Coverage Ratio moderates the relationship between ROA, ROE, and DAR on tax avoidance, but is not significant on DER. These findings indicate that the financial structure and the company's ability to cover interest expenses influence tax avoidance behavior. This study contributes to understanding how internal financial factors influence corporate tax planning strategies. Further research is recommended to explore broader sectors and add other financial and non-financial variables to obtain a more comprehensive picture of tax avoidance behavior.. Public Interest Statement This study helps the public understand how companies' financial conditions, particularly debt levels and interest payments, influence their tax planning behavior. The findings are helpful for regulators, investors, and taxpayers to identify potential tax avoidance practices and promote fair taxation.
Co-Authors -, Murdhaningsih Dinka Hernindita Fitriah, Siska Hamid, Mey Lina Heriyanto, Riyan Pratama Luthfi, Nabilah Farras Luthfi, Nabillah Faras Luthfi, Nabillah Farras Malik, M. Anas Hilmy Nabillah Farras Luthfi Nugraha, Yongky Rangga Yuda Pramesti, Retta Farah Pratama Heriyanto, Riyan Purba, Efri Elsridayani Rahadian, Yan Riyanti, Agustina Yanto, Deri