Faktor - Faktor yang Mempengaruhi Praktik Penghindaran Pajak di Sektor Energi

Elsa Novika Nisa Puspita Dewi; Juli Ratnawati

doi:10.24127/akuisisi.v21i2.2564

Faktor - Faktor yang Mempengaruhi Praktik Penghindaran Pajak di Sektor Energi

Elsa Novika Nisa Puspita Dewi, Juli Ratnawati

Abstract

This study aims to analyze the Factors Affecting Tax Avoidance Practices in the Energy Sector (BEI) in 2019-2023. Energy companies have a total of 331 companies with 199 data samples in this study. The research method uses a quantitative method and the analysis technique used is multiple linear regression analysis with the SPSS version 26 program. The results of the analysis show that Profitability has a significant negative effect, Leverage has a significant positive effect and Institutional Ownership has a significant negative effect on tax avoidance while Company Size does not have a significant effect on tax avoidance in the energy sector. Further research can add independent variables and increase the research period so that the results obtained will be more optimal.

Keywords

Profitability, Leverage, Institutional Ownership, Company Size, Tax Avoidance

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DOI: 10.24127/akuisisi.v21i2.2564

DOI (PDF): https://doi.org/10.24127/akuisisi.v21i2.2564.g854