Open AccessPengaruh Tax Avoidance Terhadap Struktur Modal dengan Return on Asset sebagai Variabel Mediasi
Author(s) -
Leader Joy Lumbanraja,
Francis Hutabarat
Publication year - 2020
Publication title -
jurnal ilmiah mahasiswa manajemen, bisnis dan akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2721-2777
DOI - 10.32639/jimmba.v2i6.668
Subject(s) - return on assets , capital structure , stock exchange , business , tax avoidance , weighted average return on assets , return on capital employed , monetary economics , path analysis (statistics) , fixed asset , econometrics , economics , finance , double taxation , capital formation , microeconomics , financial capital , mathematics , statistics , production (economics) , profit (economics) , debt
The purpose of this study was to examine and analyze the effect of tax avoidance on capital structure with the mediating variable return on assets (ROA) in construction sub-sector companies on the Indonesia Stock Exchange in 2018-2019. This research uses quantitative methods. The research data is in the form of secondary data taken from the annual financial reports of 11 construction sub-sector companies. Research variables are tax avoidance (X1), return on assets / ROA (X2) and capital structure (Y). The data analysis method used is path analysis. The test results prove that Tax Avoidance and Capital Structure have a significant effect, return on assets and Capital Structure have a significant effect, and Tax Avoidance on Capital Structure with return on assets as a mediating variable has a significant effect.