PENGARUH BEBAN PAJAK PENGHASILAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 - 2024

Lisa Hertina (Universitas Mpu Tantular)

Journal of Accounting and Management (JAM)
Vol 2 No 2 (2026): Kinerja Keuangan, Strategi Perpajakan, dan Kepatuhan Fiskal Bisnis Modern

This study aims to examine the effect of income tax expense on tax avoidance. The object of this research is manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach with data analysis techniques including classical assumption tests, panel data linear regression analysis, hypothesis testing, and coefficient of determination testing. The results of this study indicate that Income Tax Expense has a positive and significant effect on Tax Avoidance. Simultaneously, the two independent variables (Income Tax Expense and Profitability) have a positive and significant effect on Tax Avoidance.