Faktor-faktor yang mempengaruhi tax avoidance
DOI:
https://doi.org/10.30595/kompartemen.v21i2.17311Keywords:
Penghindaran Pajak, Leverage, Profitabilitas, dan Corporate Social ResponsibilityAbstract
Kajian dilakukan guna mengetahui keterkaitan leverage, profitabilitas, dan CSR terhadap tax avoidance. Dilakukan pada industri makanan dan minuman terlisting di Bursa Efek Indonesia periode 2018-2021. Dalam kajian ini faktor-faktor independen yang digunakan, leverage, profitabilitas, dan CSR. Dengan pengukuran yang digunakan adalah DER, ROA, dan CSRI berdasarkan Global Reporting Index (GRI). Sedangkan tax avoidance (penghindaran pajak) sebagai faktor dependen, diproksikan oleh effective tax rate (ETR) dikurangi cash effective tax rate (CETR). Bersumber dari 30 perusahaan selama 4 tahun dalam populasi ini, berhasil didapat 15 perusahaan sebagai sampel yang sesuai kriteria, sehingga menghasilkan 60 sampel untuk diteliti. Metode kajian menggunakan analisis regresi linear berganda. Temuan pada kajian ini, yaitu secara parsial profitabilitas berpengaruh terhadap penghindaran pajak, sementara leverage dan CSR tidak.
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