Profitabilitas dalam Memediasi Hubungan Leverage Terhadap Penghindaran Pajak
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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References
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Barli, H. (2018). Pengaruh Leverage Dan Firm Size Terhadap Penghindaran Pajak. Jurnal Ilmiah Akuntansi Universitas Pamulang, 6(2), 223. https://doi.org/10.32493/jiaup.v6i2.1956
Bintara, R. (2020). The Effect of Working Capital, Liquidity and Leverage on Profitability. Saudi Journal of Economics and Finance, 04(01), 28–35. https://doi.org/10.36348/sjef.2020.v04i01.005
Damayanti, V. N., & Wulandari, S. (2021). the Effect of Leverage, Institutional Ownership, and Business Strategy on Tax Avoidance (Case of Listed Manufacturing Companies in the Consumption Goods Industry Period 2014-2019). Accountability, 10(1), 16.
Dewi, N. P. I. K., & Abundanti, N. (2019). Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi. E-Jurnal Manajemen, 8(5), 3028–3056.
Harahap, R. (2021). Analysis of the Effect of Institutional Ownership Profitability , Sales Growth and Leverage on Tax Avoidance in Construction Subsector Companies. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 5010–5018.
Heryawati, E., Indriani, R., & Midiastuty, P. P. (2018). Analisis Hubungan Penghindaran Pajak Dan Biaya Hutang Sertakepemilikan Institusisebagai Variabel Moderasi. Jurnal Faimess, 8(3), 199–212.
Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3(1), 19–26. https://doi.org/10.36226/jrmb.v3i1.82
Ichsani, S. (2019). The Effect of Firm Value, Leverage, Profitability and Company Size on Tax Avoidance in Companies Listed on Index LQ45 Period 2012-2016. Global Business and Management Research: An International Journal, 11(1), 307–313.
Ispriyarso, B. (2020). Automatic Exchange of Information (Aeoi) Dan Penghindaran Pajak. Masalah-Masalah Hukum, 49(2), 172–179. https://doi.org/10.14710/mmh.49.2.2020.172-179
Jamaludin, A. (2020). Pengaruh Profitabilitas (Roa), Leverage (Ltder) Dan Intensitas Aktiva Tetap Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2015-2017. Eqien: Jurnal Ekonomi Dan Bisnis, 7(1), 85–92. https://doi.org/10.34308/eqien.v7i1.120
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Margaret, R., & Simanjuntak, T. H. (2020). the Effect of Profitability , Company Size , and Female Director Composition on Tax Avoidance : Evidence From Indonesia. Asian Journal of Management Sciences & Education, 9(1), 54–62.
Maria, M., Wiagustini, L. P., & Sedana, I. B. P. (2018). Pengaruh Ukuran Perusahaan, Leverage Dan Liquiditas Terhadap Profitabilitas Di Perusahaan Esperanca Timor-Oan (Eto) Dili Timor-Leste. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 1, 23. https://doi.org/10.24843/eeb.2019.v08.i01.p02
Moeljono, M. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645
Mukhtar, M. (2021). The Effect of Transfer Pricing, Leverage, and Sales Growth on Tax Avoidance. SSRN Electronic Journal, 1–10. https://doi.org/10.2139/ssrn.3867195
Mulyati, Y., Subing, H. J. T., Fathonah, A. N., & Prameela, A. (2019). Effect of profitability, leverage and company size on tax avoidance. International Journal of Innovation, Creativity and Change, 6(8), 26–35.
Nathania, C., Wijaya, S., Hutagalung, G., & Simorangkir, E. N. (2021). The influence of company size and leverage on tax avoidance with profitability as intervening variable at mining company listed in indonesia stock exchange period 2016-2018. International Journal of Business, Economics and Law, 24(2), 132–140.
Prabowo, I. C. (2020). Capital Structure, Profitability, Firm Size and Corporate Tax Avoidance: Evidence from Indonesia Palm Oil Companies. Business Economic, Communication, and Social Sciences (BECOSS) Journal, 2(1), 97–103. https://doi.org/10.21512/becossjournal.v2i1.6064
Puspita, D., & Febrianti, M. (2018). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46.
Solihin, S., Saptono, S., Yohana, Y., Yanti, D. R., & Kalbuana, N. (2020). the Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03), 272–278. https://doi.org/10.29040/ijebar.v4i03.1330
Suciarti, C., Suryani, E., & Kurnia, K. (2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal of Accounting Auditing and Business, 3(2), 76. https://doi.org/10.24198/jaab.v3i2.28624
Sukadana, I. K. A., & Triaryati, N. (2018). Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, Dan Leverage Terhadap Profitabilitas Pada Perusahaan Food and Beverage Di BEI. E-Jurnal Manajemen Universitas Udayana, 7(11), 6239. https://doi.org/10.24843/ejmunud.2018.v07.i11.p16
Sulaeman, R. (2021). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance). Syntax Idea, 3(2), 354. https://doi.org/10.36418/syntax-idea.v3i2.1050
Wahyuni, L., Fahada, R., & Atmaja, B. (2017). IMAR Indonesian Management and Accounting Research The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance Billy Atmaja. Indonesian Management and Accounting Research, 16(02).
Wati, E. M. L., & Astuti, S. (2020). Pengaruh Profitabilitas, Good Corporate Governance dan Intensitas Modal Terhadap Penghindaran Pajak pada Perusahaan Pertambangan Sektor Batu Bara di Bursa Efek Indonesia Periode 2016-2018. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 2(4), 641–654. https://doi.org/10.32639/jimmba.v2i4.619
Wijaya, R. (2019). Analisis Perkembangan Return On Assets (ROA) dan Return On Equity (ROE) Untuk Mengukur Kinerja Keuangan. Ilmu Manajemen, 9(1), 40–51.
Wijaya, S., & Rahayu, F. D. (2021). Penghindaran Pajak: Agresivitas Transfer Pricing, Negara Lindungi Pajak, Dan Kepemilikan Institusion. Guepedia.
Wulandari, Y., & Maqsudi, A. (2019). Pengaruh Ukuran Perusahaan, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sektor Food & Beverage Yang Terdaftar Di Bei Periode 2014-2018. JEA17: Jurnal Ekonomi Akuntansi, 4(02). https://doi.org/10.30996/jea17.v4i02.3303
Barli, H. (2018). Pengaruh Leverage Dan Firm Size Terhadap Penghindaran Pajak. Jurnal Ilmiah Akuntansi Universitas Pamulang, 6(2), 223. https://doi.org/10.32493/jiaup.v6i2.1956
Bintara, R. (2020). The Effect of Working Capital, Liquidity and Leverage on Profitability. Saudi Journal of Economics and Finance, 04(01), 28–35. https://doi.org/10.36348/sjef.2020.v04i01.005
Damayanti, V. N., & Wulandari, S. (2021). the Effect of Leverage, Institutional Ownership, and Business Strategy on Tax Avoidance (Case of Listed Manufacturing Companies in the Consumption Goods Industry Period 2014-2019). Accountability, 10(1), 16.
Dewi, N. P. I. K., & Abundanti, N. (2019). Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi. E-Jurnal Manajemen, 8(5), 3028–3056.
Harahap, R. (2021). Analysis of the Effect of Institutional Ownership Profitability , Sales Growth and Leverage on Tax Avoidance in Construction Subsector Companies. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 5010–5018.
Heryawati, E., Indriani, R., & Midiastuty, P. P. (2018). Analisis Hubungan Penghindaran Pajak Dan Biaya Hutang Sertakepemilikan Institusisebagai Variabel Moderasi. Jurnal Faimess, 8(3), 199–212.
Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3(1), 19–26. https://doi.org/10.36226/jrmb.v3i1.82
Ichsani, S. (2019). The Effect of Firm Value, Leverage, Profitability and Company Size on Tax Avoidance in Companies Listed on Index LQ45 Period 2012-2016. Global Business and Management Research: An International Journal, 11(1), 307–313.
Ispriyarso, B. (2020). Automatic Exchange of Information (Aeoi) Dan Penghindaran Pajak. Masalah-Masalah Hukum, 49(2), 172–179. https://doi.org/10.14710/mmh.49.2.2020.172-179
Jamaludin, A. (2020). Pengaruh Profitabilitas (Roa), Leverage (Ltder) Dan Intensitas Aktiva Tetap Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2015-2017. Eqien: Jurnal Ekonomi Dan Bisnis, 7(1), 85–92. https://doi.org/10.34308/eqien.v7i1.120
Jasmine, U., Zirman, Z., & Paulus, S. (2017). Pengaruh Leverage, Kepelimikan Institusonal, Ukuran Perusahaan, dan Profitabilitas terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2012-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1786–1800.
Luh, N., & Puspita, P. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21(2), 882–911. https://doi.org/10.24843/EJA.2017.v21.i02.p01
Mailinda, R., Azharsyah, & Zaida, R. Z. (2018). Pengaruh Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Profitabilitas Pada BNI Syariah Di Indonesia Periode 2015-2017. Jurnal Ilmiah Mahasiswa Ekonomi Manajemen, 3(4), 147–160.
Mardiasmo. (2016). Perpajakan Edisi Terbaru. ANDI.
Margaret, R., & Simanjuntak, T. H. (2020). the Effect of Profitability , Company Size , and Female Director Composition on Tax Avoidance : Evidence From Indonesia. Asian Journal of Management Sciences & Education, 9(1), 54–62.
Maria, M., Wiagustini, L. P., & Sedana, I. B. P. (2018). Pengaruh Ukuran Perusahaan, Leverage Dan Liquiditas Terhadap Profitabilitas Di Perusahaan Esperanca Timor-Oan (Eto) Dili Timor-Leste. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 1, 23. https://doi.org/10.24843/eeb.2019.v08.i01.p02
Moeljono, M. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645
Mukhtar, M. (2021). The Effect of Transfer Pricing, Leverage, and Sales Growth on Tax Avoidance. SSRN Electronic Journal, 1–10. https://doi.org/10.2139/ssrn.3867195
Mulyati, Y., Subing, H. J. T., Fathonah, A. N., & Prameela, A. (2019). Effect of profitability, leverage and company size on tax avoidance. International Journal of Innovation, Creativity and Change, 6(8), 26–35.
Nathania, C., Wijaya, S., Hutagalung, G., & Simorangkir, E. N. (2021). The influence of company size and leverage on tax avoidance with profitability as intervening variable at mining company listed in indonesia stock exchange period 2016-2018. International Journal of Business, Economics and Law, 24(2), 132–140.
Prabowo, I. C. (2020). Capital Structure, Profitability, Firm Size and Corporate Tax Avoidance: Evidence from Indonesia Palm Oil Companies. Business Economic, Communication, and Social Sciences (BECOSS) Journal, 2(1), 97–103. https://doi.org/10.21512/becossjournal.v2i1.6064
Puspita, D., & Febrianti, M. (2018). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46.
Solihin, S., Saptono, S., Yohana, Y., Yanti, D. R., & Kalbuana, N. (2020). the Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03), 272–278. https://doi.org/10.29040/ijebar.v4i03.1330
Suciarti, C., Suryani, E., & Kurnia, K. (2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal of Accounting Auditing and Business, 3(2), 76. https://doi.org/10.24198/jaab.v3i2.28624
Sukadana, I. K. A., & Triaryati, N. (2018). Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, Dan Leverage Terhadap Profitabilitas Pada Perusahaan Food and Beverage Di BEI. E-Jurnal Manajemen Universitas Udayana, 7(11), 6239. https://doi.org/10.24843/ejmunud.2018.v07.i11.p16
Sulaeman, R. (2021). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance). Syntax Idea, 3(2), 354. https://doi.org/10.36418/syntax-idea.v3i2.1050
Wahyuni, L., Fahada, R., & Atmaja, B. (2017). IMAR Indonesian Management and Accounting Research The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance Billy Atmaja. Indonesian Management and Accounting Research, 16(02).
Wati, E. M. L., & Astuti, S. (2020). Pengaruh Profitabilitas, Good Corporate Governance dan Intensitas Modal Terhadap Penghindaran Pajak pada Perusahaan Pertambangan Sektor Batu Bara di Bursa Efek Indonesia Periode 2016-2018. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 2(4), 641–654. https://doi.org/10.32639/jimmba.v2i4.619
Wijaya, R. (2019). Analisis Perkembangan Return On Assets (ROA) dan Return On Equity (ROE) Untuk Mengukur Kinerja Keuangan. Ilmu Manajemen, 9(1), 40–51.
Wijaya, S., & Rahayu, F. D. (2021). Penghindaran Pajak: Agresivitas Transfer Pricing, Negara Lindungi Pajak, Dan Kepemilikan Institusion. Guepedia.
Wulandari, Y., & Maqsudi, A. (2019). Pengaruh Ukuran Perusahaan, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sektor Food & Beverage Yang Terdaftar Di Bei Periode 2014-2018. JEA17: Jurnal Ekonomi Akuntansi, 4(02). https://doi.org/10.30996/jea17.v4i02.3303
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: 18 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i05.p09.
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