Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Kasus Perusahaan Kesehatan Yang Terdaftar Pada BEI Tahun 2020-2023)

Khairun Ni’mah, Anik Malikah, Siti Aminah Anwar

Abstract


This study aims to examine the impact of profitability, leverage, and company size on tax avoidance in healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research employs a quantitative descriptive approach and multiple linear regression analysis to examine the relationship between these variables. The findings reveal that profitability has a significant positive effect on tax avoidance, indicating that more profitable companies are more likely to engage in tax-saving strategies. However, leverage and company size do not significantly influence tax avoidance, suggesting that higher debt levels and larger company assets do not necessarily affect corporate tax avoidance behavior. These results align with agency theory, which highlights potential conflicts of interest between managers and shareholders in tax planning strategies. The study is limited by its short research period and exclusive focus on the healthcare sector. future research should extend the study period and explore different industry sectors to improve the generalizability of the findings.

Keywords: Profitability, Leverage, Size Company, tax avoidance, healthy sector


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