Determinan Tax Avoidance Pada Perusahaan Energi di Indonesia
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Abstract
Penelitian ini bertujuan menganalisis pengaruh profitabilitas, intensitas modal, thin capitalization terhadap penghindaran pajak. Sampel dalam penelitian ini terdiri dari 20 perusahaan energi yang tercatat pada Bursa Efek Indonesia tahun 2020-2024. Metode analisis yang digunakan yaitu regresi data panel dengan aplikasi Eviews 10. Hasil penelitian menunjukkan profitabilitas tidak berpengaruh signifikan terhadap penghindaran pajak, intensitas modal berpengaruh negatif signifikan terhadap penghindaran pajak, dan thin capitalization berpengaruh positif signifikan terhadap penghindaran pajak. Implikasi penelitian ini adalah perusahaan energi cederung menggunakan utang dalam struktur modal dibandingkan laba dan aset tetap sebagai upaya melakukan penghindaran pajak
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References
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