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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Gorontalo Accounting Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ilmiah Publika DEDIKASI PKM Abdimisi International Journal of Education and Social Science (IJESS) Jurnal Ilmiah Multidisiplin Indonesia IIJSE Jurnal Ilmiah Akuntansi Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) JUKEMAS : Jurnal Pengabdian Kepada Masyarakat
Yulyanah, Yulyanah
Program Studi D4 Akuntansi Perpajakan, Fakultas Ekonomi Dan Bisnis, Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi

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PENGARUH RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Nabilla Aulia Qoirunisa; Yulyanah Yulyanah
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/p4gbh712

Abstract

This study aims to investigate how solvency and profitability ratios influence tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The solvency ratio is represented by the Debt to Asset Ratio (DAR), while the profitability ratio is represented by the Return on Assets (ROA), and Tax avoidance is measured using the Effective Tax Rate (ETR). The study sample includes 17 companies, determined through purposive sampling, with annual financial reports obtained from the official IDX portal. The data were analyzed using multiple linear regression with the help of E-Views 13 software. The findings reveal that the solvency ratio does not significantly affect tax avoidance, whereas the profitability ratio shows a significant negative effect, indicating that higher profitability is associated with a reduced tendency toward tax avoidance.
Co-Authors Adler Haymans Manurung Aerlangga, Aerlangga Awaludin, Rahmat Desi Kurniawati Erliana, Erliana Febriyanto, Muhammad Ikhsan Hidayatul Mu’Arifin Hidayatul Mu’arifin Husnul Khotimah Indah Pertiwi Indah Pertiwi, Indah Masitoh, Lisda Fitriana Nabilla Aulia Qoirunisa Oktaviani, Ega Putra, Rezi Eka Rezi Eka Putra ROMENAH, ROMENAH Sukarno Sukarno Wardokhi, Wardokhi Yusuf Yusuf