Factors Influencing Tax Avoidance With Profitability As Mediation Variables In Manufacturing Companies Listed On The Indonesia Stock Exchange

Abstrak

Tax Avoidance (Tax Avoidance) is an attempt by the Taxpayer to deal with taxes by using real alternatives that can be accepted by the tax authorities. As for in this study that affects tax avoidance, namely company size, leverage and profitability as intervention variables. The data used is secondary data with time series data collection methods. The population in this study were manufacturing companies in the food and beverage sub-sector, while the sampling used was purposive sampling where 12 companies met the criteria. The data used in the annual financial reports of manufacturing companies in the food and beverage sub-sector for the period 2017-2021 are 60 samples. The results of the secondary data collected through the financial statements have gone through a prerequisite test while the data analysis method uses path analysis and partial least square analysis using the smart pls application version 4.00. The results show that partially firm size has a positive and insignificant effect on tax avoidance, leverage has a positive and not significant effect on tax avoidance, firm size has a positive and significant effect on, leverage has a positive and insignificant effect on profitability, profitability has a negative and insignificant effect. on tax avoidance, firm size through profitability has a positive and insignificant effect on tax avoidance and leverage through profitability has a negative and insignificant effect on tax avoidance.