Apakah Karakteristik Keuangan Perusahaan Berkaitan Dengan Penghindaran Pajak?

Yehezkiel Victor Saud, Amrie Firmansyah

Abstract


Penelitian ini bertujuan untuk menguji pengaruh target keuangan, ukuran perusahaan, stabilitas keuangan, tekanan eksternal, dan arus kas negatif terhadap penghindaran pajak. Data yang digunakan berasal dari laporan keuangan perusahaan sektor barang konsumsi non-siklikal yang terdaftar di Bursa Efek Indonesia untuk periode tahun 2023. Data tersebut diperoleh dari situs www.idx.co.id, serta dari situs resmi perusahaan terkait dan stockbit.com. Dengan menggunakan metode purposive sampling, sebanyak 80 observasi berhasil dikumpulkan dan dianalisis. Pengujian hipotesis dilakukan melalui analisis regresi terhadap data cross-section. Hasil penelitian menunjukkan bahwa target keuangan memiliki pengaruh positif terhadap penghindaran pajak, sedangkan stabilitas keuangan, ukuran perusahaan, tekanan eksternal, dan arus kas negatif tidak menunjukkan pengaruh signifikan terhadap penghindaran pajak. Penelitian ini diharapkan dapat memberikan kontribusi tambahan bagi literatur yang membahas sektor barang konsumsi non-siklikal, tekanan keuangan, dan perpajakan, khususnya dalam konteks Indonesia.


Keywords


Profitabilitas, Target Keuangan, Ukuran Perusahaan, Stabilitas Keuangan, Penghindaran Pajak

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DOI: https://doi.org/10.52447/map.v9i2.7838

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Fakultas Ekonomi Bisnis & Ilmu Sosial

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