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All Journal Jurnal Akuntansi
Pitalokasari, Nurfilaili Diah
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Economics, Econometrics & Finance

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Profitability as Mediator in Tax avoidance: Evidence from Indonesian Financial Sector Andora, Andora; Poernamawatie, Fahmi; Orbaningsih, Dwi; Hertanto, Ronny Hendra; Pitalokasari, Nurfilaili Diah
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.171-185

Abstract

This study aims to empirically test whether profitability can mediate the influence of academic qualifications of CFOs and independent commissioners on tax avoidance. The research sample was 62 with a purposive sampling technique in financial sector companies listed on the IDX in 2023. The research method applied is Partial Least Square (PLS) modeling using smartPLS 4.0 software assistance to analyze the data. The results found that H1 was rejected, CFO academic qualifications had no significant effect on tax avoidance. H2 accepted, independent commissioners have a significant effect on tax avoidance. H3 is accepted, CFO academic qualifications have a significant effect on profitability. H4 is accepted, independent commissioners have a significant effect on profitability. H5 accepted, profitability affects tax avoidance. H6 accepted, profitability can mediate the effect of CFO academic qualifications on tax avoidance. H7 accepted, profitability can mediate the effect of independent commissioners on tax avoidance. Firm size as a control variable has no significant effect on profitability and tax avoidance.
Co-Authors Andora, Andora Dwi Orbaningsih Fahmi Poernamawatie Ronny Hendra Hertanto