ANALISIS PROFITABILITAS, KEPEMILIKAN PENGENDALI PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP AGRESIVITAS PENGHINDARAN PAJAK

(Studi Empiris Pada Perusahaan PERUSAHAAN SEKTOR CONSUMER NON-CYLICALS Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2021-2024)

Abstract

This study intends to examine the influence of profitability, company controlling ownership, and debt level on the aggressiveness of tax avoidance. The method used in this study is a quantitative approach with panel data regression analysis techniques to determine the direction and magnitude of the influence of independent variables on dependent variables. Hypothesis testing was carried out using eviews software version 13. The sample in this study consists of 23 companies engaged in the Consumer Non-Cyclicals sector  and listed on the Indonesia Stock Exchange for the period 2021 to 2024, with a total of 92 samples observed. The results of the analysis showed that the profitability and ownership of the company's controllers did not have a significant effect on the aggressiveness of tax avoidance. In contrast, debt levels have been shown to have a significant influence on the aggressiveness of tax avoidance. These findings indicate that the level of debt is one of the important factors that encourage aggressiveness in tax avoidance. Meanwhile, the insignificance of the influence of profitability and ownership of the company's controllers is suspected to be due to the limitations of the indicators used or the less dominant structural role. This research is supported by the agency theory that management has an incentive to convey positive signals through quality financial reports, especially when supported by effective corporate governance mechanisms.

Keywords: profitability, ownership of the company's controllers, debt level, aggressiveness of tax avoidance