Pengaruh Profitabilitas, Leverage Dan Arus Kas Operasi Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

Yolanda, Yolanda
Zahran, Wahidin Septa

Jurnal Ilmu Administrasi Publik
Vol. 4 No. 6: November 2024

This study aims to analyze profitability, leverage and operating cash on tax avoidance in banking sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses descriptive quantitative approach methods and Nonprobability Sampling as a sampling technique with a sample of 21 banking sector companies from the Indonesia Stock Exchange (IDX) in 2021-2023. Data is obtained from the company's financial statements and annual reports. In conclusion, profitability has a positive effect on tax avoidance, leverage has a positive effect on tax avoidance, operating cash flow has a positive effect on tax avoidance, together profitability, leverage and operating cash flow have a positive effect on tax avoidance. Data analysis uses multiple linear regression analysis. The results of the determination coefficient test were 39.7%, meaning that the influence of profitability, leverage and operating cash variables on tax avoidance was 39.7%, while 60.3% was influenced by other factors that were not studied in this study.