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All Journal Jurnal Pajak dan Bisnis (Journal of Tax and Business)
Chandhika, Nanda
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Economics, Econometrics & Finance

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Analisis Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Sektor Non Cyclical: (Studi Kasus Pada Perusahaan Sektor Non Cyclical 2020-2022 Yang Terdaftar Di Bursa Efek Indonesia) Chandhika, Nanda; Lestanti, Hexana Sri
Jurnal Pajak dan Bisnis Vol 5 No 2 (2024): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v5i2.161

Abstract

Penelitian ini bertujuan untuk menganalisis leverage, ukuran perusahaan, dan profitabilitas terhadap tax avoidance. Populasi yang digunakan peneliti yaitu perusahaan sektor non cyclical yang Terdaftar di BEI pada tahun 2020 – 2022 dan terdapat 70 sampel yang memenuhi kriteria. Metode pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder dengan menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa Leverage tidak memiliki pengaruh terhadap tax avoidance. Company Size tidak memiliki pengaruh terhadap tax avoidance. Profitabilitas Berpengaruh positif terhadap tax avoidance. This study aims to analyze the effects of leverage, company size, and profitability on tax avoidance. The population of the study is non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022, with 70 samples meeting the criteria. The sampling method used is purposive sampling. The data used is secondary data, and the analysis method used is regression analysis. The results of the study show that leverage has no significant effect on tax avoidance. Company size also has no significant effect on tax avoidance. Profitability, on the other hand, has a significant positive effect on tax avoidance.
Co-Authors Lestanti, Hexana Sri