ISSN: 2225-8329
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The purpose of this study is to determine the effect of good corporate governance and leverage on tax avoidance mediated by profitability. The sample selection method uses certain considerations (purposive sampling) to obtain a sampling unit that has the desired characteristics. The population of this study are mining companies (2016 - 2019) listed on the Indonesia Stock Exchange. so that obtained 32 samples of mining companies. The analytical technique used in this research is Structural Equation Modeling-Partial Least Squares (SEM-PLS). Based on the results of calculations using PLS-SEM software version 3.0, the results show that good corporate governance does not directly affect profitability and tax avoidance. The factor of corporate governance with a portion of institutional ownership cannot carry out its function properly in controlling the company's operations in increasing profitability, which actually encourages the management to avoid tax evasion. However, leverage has a direct effect on profitability and tax avoidance. And profitability as an intervening variable has a significant effect on tax avoidance.
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In-Text Citation: (Sari et al., 2021)
To Cite this Article: Sari, N., Hizazi, A., & Wiralestari. (2021). Effect of Good Corporate Governance and Leverage on Profitability-Mediated Tax Avoidance (Study on Mining Companies listed on the Indonesia Stock Exchange 2016 – 2019). International Journal of Academic Research in Accounting Finance and Management Sciences, 11(2), 202–221.
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