Pengaruh Tax Avoidance Terhadap Struktur Modal dengan Return on Asset sebagai Variabel Mediasi

Abstract

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.