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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