Pengaruh Profitabilitas, Book Tax Differences dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2020-2024)
DOI:
https://doi.org/10.38035/jafm.v6i5.2865Keywords:
Profitabilitas, Book Tax Differences, Ukuran Perusahaan, Penghindaran PajakAbstract
Penelitian ini bertujuan untuk menguji apakah variabel profitabilitas, book tax differences dan ukuran perusahaan berpengaruh terhadap variabel penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Metode pengambilan sampel menggunakan metode purposive sampling dan menghasilkan 23 perusahaan dengan 5 periode laporan keuangan. Penelitian ini menggunakan pendekatan deksriptif verifikatif. Analisis uji dilakukan dengan uji statistik deskriptif, uji pemilihan model regresi data panel, uji asumsi klasik, uji hipotesis dan uji koefisien determinasi. Hasil penelitian menunjukan bahwa secara parisal profitabiltas, book tax differences dan ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak. Dan secara simultan seluruh variabel independen berpengaruh terhadap variabel dependen.
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