The Effect of Capital Structure on Us Profitability With Tax Planning as an Intervening Variable
Keywords:
Capital structure, Profitability, Tax planningAbstract
It was quantitative research with quantitative descriptive methods. This research was aimed at providing empirical evidence about the influence of Capital structure on profitability with tax planning as an intervening variable. The population of this research was coal sub-sector companies on the Indonesia Stock Exchange (BEI) in 2020-2022. The determination of samples used through purposive sampling, so that 25 companies were obtained, with a total of 75 observations. The testing method in this research used path analysis (path analysis) with eviews application 12. The results of this study show that Debt to Asset Ratio (DAR) has a direct effect ontax planning. Long-term Debt to Equity Ratio (LDER) has no direct effect ontax planning. Debt to Asset Ratio (DAR) had no direct effect on profitability. Long-term Debt to Equity Ratio (LDER) had no direct effect on profitability. Tax planning did not have a direct effect on profitability. Debt to Asset Ratio (DAR) and Long-term Debt to Equity Ratio (LDER) had no a simultaneous effect on tax planning. Debt to Asset Ratio (DAR), Long-term Debt to Equity Ratio (LDER) and tax planning had no simultaneous effected on profitability.
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