Pengaruh profitabilitas dan leverage terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor konsumsi primer yang terdaftar di BEI periode 2019-2022
Abstract
Tax is a compulsory contribution addressed to the state. Although Indonesia's tax revenue potential is increasing, the country's tax revenue has not been maximized. Companies can legally reduce their tax burden by engaging in tax avoidance. This study aims to determine the effect of profitability and leverage on tax avoidance. Profitability and leverage are independent variables, while tax avoidance is the dependent variable. Debt to Equity Ratio (DER) is used to calculate leverage, while Return on Assets (ROA) determines profitability and CETR identifies tax avoidance. The object of research is primary consumption sector companies listed on the IDX in 2019-2022. Analysis of 7 companies from 18 samples was carried out using multiple linear regression and selected through purposive sampling. The results of the analysis show that partially profitability has a significant negative effect on tax avoidance while leverage has no effect on tax avoidance. However, simultaneously, profitability and leverage have no influence on tax avoidance.
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