Analysis of Factors Affecting Tax Avoidance with Leverage as Mediation Variables in Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2019-2021

Elvira Engelyne; Jesslyn Felicia; Veronika; Jennifer Octavia

doi:10.55927/fjcis.v2i2.4926

Authors

Elvira Engelyne Universitas Mikroskil Medan
Jesslyn Felicia Universitas Mikroskil Medan
Veronika Universitas Mikroskil Medan
Jennifer Octavia Universitas Mikroskil Medan

DOI:

https://doi.org/10.55927/fjcis.v2i2.4926

Keywords:

Tax Avoidance, Leverage, Company Size, Profitability, Sales Growth, Institutional Ownership, Capital Entities

Abstract

In order to better understand tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX), this study will examine the elements that influence it. organizational size, leverage, profitability, sales growth, institutional ownership, and other variables are the aspects that are the subject of this research on capital identity. Leverage is identified as a mediating variable in the relationship between these factors and tax avoidance. The population in this study were 398 companies. The sampling method used was purposive sampling and obtained 35 companies that became the object of research. The research data was obtained from the financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period

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