Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Kualitas Audit terhadap Penghindaran Pajak
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Abstract
Riset ini bertujuan untuk mempelajari dampak pengaruh profitabilitas (ROA), pertumbuhan perusahaan (SG), ukuran perusahaan (TA), dan kualitas audit (QA) terhadap penghindaran pajak (ETR) pada subsektor makanan dan minuman di Bursa Efek Indonesia (BEI) dari 2019 hingga 2023. Data diperoleh dari laporan keuangan tahunan perusahaan yang terbitkan, dengan total 90 data dari 18 perusahaan yang dipilih sebagai sampel melalui metode sampling purposive. Analisis data melalui regresi linier berganda dengan memanfaatkan aplikasi olah data statistik EViews. Hasil penelitian menggambarkan bahwa profitabilitas berpengaruh negatif signifikan terhadap penghindaran pajak. Sementara untuk variabel pertumbuhan perusahaan dan ukuran perusahaan tidak mempunyai adanya pengaruh pada penghindaran pajak. Kemudian, kualitas audit mempunyai dampak positif signifikan terhadap penghindaran pajak.
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