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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Rizma Elfariani
Universitas Ngudi Waluyo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Manufaktur Subsektor Bahan Dasar yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024 Rizma Elfariani; Bulan Karima Nurani
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7623

Abstract

This research is motivated by the difference in interests between the government and companies related to the fulfillment of tax obligations that encourage companies to carry out Tax Avoidance. This study aims to analyze the influence of profitability, Leverage, and company size on the Effective Tax Rate (ETR) as a proxy for Tax Avoidance in manufacturing companies in the basic materials subsector listed on the Indonesia Stock Exchange for the 2021–2024 period. The research uses a quantitative approach with an associative type of research. The data used were secondary data obtained from the company's financial statements and analyzed using multiple linear regression with the help of IBM SPSS Statistics. The research sample was determined using the purposive sampling technique so that 156 observations were obtained. The results show that profitability and Leverage have a significant negative effect on ETR, while company size has a significant positive effect on ETR. Simultaneously, the three variables had a significant effect on the ETR with the ability to explain the model of 11.3%. These findings show that the financial characteristics of companies affect the effective tax rate, so the results of the research can be a consideration for company management, investors, and the government in making decisions related to tax policies.
Co-Authors Bulan Karima Nurani