The Influence of Profitability, Thin Capitalization, and Firm Size On Tax Avoidance
Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh profitabilitas, thin capitalization, dan ukuran perusahaan terhadap penghindaran pajak. Penelitian ini merupakan penelitian kuantitatif. Variabel profitabilitas diukur dengan menggunakan Return on Asset Ratio. Variabel Thin Capitalization diukur dengan menggunakan Debt to Equity Ratio. Variabel Ukuran Perusahaan diukur dengan menggunakan Natural Logaritma dari Total Asset. Variabel Penghindaran Pajak diukur dengan menggunakan Effective Tax Rate. Diperoleh 94 sampel perusahaan setelah dilakukan purposive sampling, berupa perusahaan sektor manufaktur yang terdaftar di BEI antara tahun 2019 sampai dengan 2021. Data diuji dengan menggunakan teknik analisis regresi linier berganda meliputi uji asumsi klasik, Uji F, Uji T, dan koefisien determinasi dengan bantuan software IBM Statistics SPSS 23. Hasil penelitian ini profitabilitas berpengaruh negatif terhadap penghindaran pajak, thin capitalization tidak berpengaruh terhadap penghindaran pajak, dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.
The aim of this research is to obtain empirical evidence of the influence of profitability, thin capitalization, and company size on tax avoidance. This research is a quantitative research. Profitability variable is measured using the Return on Asset Ratio. Thin Capitalization variable is measured using the Debt to Equity Ratio. Company Size variable is measured using Natural Logarithm of Total Asset. Tax Avoidance variable is measured using Effective Tax Rate. 94 sample companies were obtained after purposive sampling, in the form of manufacturing sector companies listed on the IDX between year 2019 until 2021. The data was tested using multiple linear regression analysis techniques including classical assumption test, F Test, T Test, and coefficient of determination with the help of IBM Statistics SPSS 23 software. The results of this research profitability had a negative effect on tax avoidance, thin capitalization does not affect tax avoidance, and company size does not affect tax avoidance.