Pengaruh Profitadjlitas, Ukuran Perusahaan, Leverage, dan Tax Avoidance Sebagaj Variabel Mediasi Terhadap Tax Burden Pada Perusahaan Manufaktur

Abstract

This study aims to determine the effect of Profitability, Firms Size, Leverage on Tax burden with Tax avoidance as intervening variable in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This research is causal research, which uses population data from manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling method used in this research is purposive sampling with 29 companies passing the criteria as the sample from 87 observations. The results of the study show that Profitability has a positive effect on Tax burden, Firm Size has a positive effect on Tax burden. Leverage has a negative effect on Tax burden. Tax avoidance has a positive effect on Tax burden. Tax avoidance has a negative mediating effect on Tax burden. Tax avoidance has a negative mediating effect between Profitability, Firm Size, and Leverage 011 Tax burden in manufacturing companies listed on the Indonesia Stock Exchange/or the 2021-2023 period