Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance dengan Kemampuan Manajerial sebagai Pemoderasi Pada Sektor Batu Bara

Abstract

This study aims to examine the effect of profitability and leverage on tax avoidance, moderated by managerial ability, in coal mining sector companies from 2020 to 2023. The research covers a population of 33 coal sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. A purposive sampling method was employed to select the sample based on predetermined criteria, resulting in 27 companies being included in the study. This research utilizes a quantitative approach with data obtained through literature review and documentation, and the data used are secondary in nature. The analysis method involves panel data regression, supported by descriptive statistics, classical assumption tests (including multicollinearity and heteroscedasticity tests), panel data regression analysis, and Moderated Regression Analysis (MRA). Partially, the results show that profitability and leverage have a significant and positive effect on tax avoidance. However, in terms of moderation, managerial ability is found to moderate the effect of profitability on tax avoidance, but not the effect of leverage on tax avoidance.