LEVERAGE MEDIATING DETERMINANT TAX AVOIDANCE IN INDUSTRIAL SECTOR COMPANIES INDONESIA
Main Article Content
Amanda Safa Sabitha
Awalia Az Zahra
Vina Amaliya
Mohamad Zulman Hakim
Hesty Erviani Zulaecha
Eko Sudarmanto
This study aims to analyze the effect of Profitability, Company Size, and Executive Character on Tax Avoidance with Leverage as an intervening variable. This study was conducted on industrial companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2023. The study's sample, consisting of 67 industrial sector companies listed on the IDX, was selected using purposive sampling. Based on specific criteria, 48 data points and 27 industrial-related firms were chosen as representatives for the analysis. The study used the Descriptive Statistical Analysis method with samples obtained from the financial statements of companies listed on the IDX during that period. The results of this study prove that simultaneously show that Profitability, Company Size, Executive Character has an effect on Tax Avoidance. Profitability has an effect on Leverage. Company Size and Executive Character do not affect Leverage. Profitability, Company Size and Leverage do not affect Tax Avoidance. Executive Character affects Tax Avoidance. Leverage is unable to intervene in the relationship between Profitability, Company Size and Executive Character on Tax Avoidance.
Ahmad, E. F., Marta, T., Dasuki, S., & Meilani, E. (2024). Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Sistem Informasi, 5(1). https://ejournal.unma.ac.id/index.php/jaksi
Indonesia Stock Exchange. (2024). Financial Statements & Annual Report. Acces in 25 November 2024. Retrieved from idx.co.id: https://www.idx.co.id/
Machmuddah, Z. (2023). Profitability, Capital Intensity, and Company Size against Tax Avoidance with Leverage as an Intervening Variable. In Journal of Applied Accounting and Taxation Article History (Vol. 8, Issue 1).
Marini, Fatahurrazak, & Ruwanti, S. (2019). Pengaruh Pertumbuhan Penjualan Dan Intensitas Modal Terhadap Tax Avoidance Dengan Leverage Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2014-2017.
Napitupulu, & Hutabarat. (2020). Pengaruh Profitabilitas Terhadap Penghindaran Pajak Dengan Variabel Mediasi Leverage Pada Perusahaan Migas Terdaftar Di Bei Pada Tahun 2017-2019.
Nugraha, M. I., & Mulyani, S. D. (2019). Peran Leverage Sebagai Pemediasi Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, Capital Intensity, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 6(2), 301–324. https://doi.org/10.25105/jat.v6i2.5575
Pamungkas, J. F., Fachrurozzie, (2021). The Effect of the Board of Commissioners, Audit Committee, Company Size on Tax Avoidance with Leverage as an Intervening Variable.
Salsabila, E. L., Wardani, D. K., & Primastiwi, A. (2021). Pengaruh Karakteristik Eksekutif Dan Komite Audit Terhadap Tax Avoidance Dengan Leverage Sebagai Variabel Intervening. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 8(3). https://doi.org/10.35137/jabk.v8i3.502
Sambodo, D. P., Zulfikar, Z., (2022). The Impact of Foreign Directors, Executive Character, Institusional Ownership, and Auditors on Tax Avoidance: Leverage as an Intervening Factor.
Sapringah, S. (2020). The Effect Of Company Size and Profitability On Tax Avoidance With Leverage As Intervening Variables.
Sofiamanan, N. Z., Machmuddah, Z., & Natalistyo, T. A. H., (2023). Profitability, Capital Intensity, and Company Size against Tax Avoidance with Leverage as an Intervening variable.
Yusrizal Lifo, L., & Sudarno, (2022). Faktor-Faktor Yang Mempengaruhi Tax Avoidance dengan Leverage Sebagai Variabel Intervening Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode 2015-2019.
