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

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.

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Published
2022-05-28
How to Cite
MALINDA, Cut Mandha; PRADANA, Ayub Wijayati Sapta. Profitabilitas dalam Memediasi Hubungan Leverage Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, [S.l.], v. 32, n. 5, p. 1224-1237, may 2022. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85042>. Date accessed: 21 nov. 2024. doi: https://doi.org/10.24843/EJA.2022.v32.i05.p09.
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