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Fauzan Widyatma Putra
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Economics, Econometrics & Finance Social Sciences Other

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DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTAT Fauzan Widyatma Putra; Viriany
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

This study aims to examine the effect of leverage, profitability, and non-debt tax shield on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange during 2022-2024. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR). This quantitative study uses secondary data obtained from annual financial reports. The sample was selected using purposive sampling, resulting in 32 companies and 96 observations. The data were analyzed using panel data regression with EViews 12. The results show that leverage has a negative and insignificant effect on tax avoidance, profitability has a positive and significant effect on tax avoidance, and non-debt tax shield has a negative and insignificant effect on tax avoidance. These findings indicate that profitability is the most relevant factor in explaining tax avoidance tendencies in the property and real estate sector.
Co-Authors Viriany