Profitabilitas dalam Memediasi Hubungan Leverage Terhadap Penghindaran Pajak

Cut Mandha Malinda (Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia)
Ayub Wijayati Sapta Pradana (Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia)

E-JURNAL AKUNTANSI
Vol 32 No 5 (2022)

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.