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

Hasanuddin Journal of Applied Business and Entrepreneurship · Vol. 6 No. 1 (2023) · pp. 29–44

ISSN
2598-0890, 2598-0882
Published
2023-04-11
Publisher
Master of Management, Faculty of Economics and Business, Hasanuddin University.
Language
en

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 118 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • Riau University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Sahta GintingUniversitas Halu Oleo7
Namriah NamriahUniversitas Halu Oleo6
MUH TUFAILAAffiliation unknown5
Resman ResmanAffiliation unknown4
Hasbullah SyafAffiliation unknown3
Jufri KarimUniversitas Halu Oleo3
Darwis DarwisUniversitas Halu Oleo3
ZULFIKAR ZULFIKARUniversitas Halu Oleo2
M. Tufaila .Affiliation unknown2
Mursalim NohongAffiliation unknown2
Dewi Nurhayati YusufUniversitas Halu Oleo1
NURMA ADEAffiliation unknown1
FIRA SYAWALLIA AZZAHRAAffiliation unknown1
MUHIDIN MUHIDINUniversitas Halu Oleo1
Irvandi Arya BrataAffiliation unknown1
Bambang Hendro SunarmintoAffiliation unknown1
Syamsul Arifin SiradzAffiliation unknown1
la Ode RustamAffiliation unknown1
M. TUFAILA HEMONUniversitas Halu Oleo1
FIRDA NURFAUZIAffiliation unknown1
YUSRINA YUSRINAAffiliation unknown1
DAWAN DANDI SAPUTRAAffiliation unknown1
Sitti LeomoUniversitas Halu Oleo1
La MudiAffiliation unknown1
WAYAN RISAL SUMANTAAffiliation unknown1
DEWI DARMA LAKSANAAffiliation unknown1
RAMADAN LAMPOSOAffiliation unknown1
ALIYAMAN -Affiliation unknown1
Halizah Putri IrianiAffiliation unknown1
M SobarsyahAffiliation unknown1
Fauziah UmarAffiliation unknown1
Dewi Putri Anjar WulanAffiliation unknown1
Muh. AkmalAffiliation unknown1
Conny ConnyAffiliation unknown1
Andi Nur Bau MassepeAffiliation unknown1
Indah Permata SariRiau University1
SupratmanAffiliation unknown1
Dian Ayu Lestari HasannudinAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/hjabe/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Factors Influencing Tax Avoidance With Profitability As Mediation Variables In Manufacturing Companies Listed On The Indonesia Stock Exchange</dc:title>
	<dc:creator xml:lang="en">Sara, Yuni</dc:creator>
	<dc:creator xml:lang="en">Alam, Syamsu </dc:creator>
	<dc:subject xml:lang="en">Firm Size</dc:subject>
	<dc:subject xml:lang="en">Leverage</dc:subject>
	<dc:subject xml:lang="en">Profitability</dc:subject>
	<dc:subject xml:lang="en">Tax Avoidance</dc:subject>
	<dc:description xml:lang="en">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.</dc:description>
	<dc:publisher xml:lang="en">Master of Management, Faculty of Economics and Business, Hasanuddin University.</dc:publisher>
	<dc:date>2023-04-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:identifier>https://journal.unhas.ac.id/index.php/hjabe/article/view/25037</dc:identifier>
	<dc:source xml:lang="en">Hasanuddin Journal of Applied Business and Entrepreneurship; Vol. 6 No. 1 (2023): Hasanuddin Journal of Applied Business and Entrepreneurship; 29-44</dc:source>
	<dc:source>2598-0890</dc:source>
	<dc:source>2598-0882</dc:source>
	<dc:language>en</dc:language>
	<dc:rights xml:lang="en">Copyright (c) 2023 Hasanuddin Journal of Applied Business and Entrepreneurship</dc:rights>
</oai_dc:dc>