ANALISIS DETERMINAN PENGHINDARAN PAJAK: PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT DI INDUSTRI TEMBAKAU INDONESIA

Anisa Atla  Dewi Saputri; Yudha Aryo  Sudibyo

doi:10.37301/jkaa.v22i1.277

Authors

Anisa Atla Dewi Saputri Universitas Jenderal Soedirman
Yudha Aryo Sudibyo Universitas Jenderal Soedirman

DOI:

https://doi.org/10.37301/jkaa.v22i1.277

Keywords:

Tax Avoidance, Profitability, Leverage, Audit Quality, Tobacco Industry

Abstract

This study aims to analiyze the impact of profiitability, leveriage, and audit quality on tax avoidance in tobacco companies listied on the Indonesia Stock Exchange during the 2020-2024 period. Profitability is measured using Return on Assets (ROA), leverage is measured using Debt to Equity Ratio (DER), and audit quality is measured by a dummiiy variable for Big Four vs Non-Big Four audit firms. Tax avoidance is measured using the Cash Effiective Tax Rate (CETR). The study employs a multiple regression analiysis to test the hyipotheses. The sample consists of 20 firm observations selected using a purposive sampling technique based on data availability and completeness criteria. The finidings indicate that profitiability has no significant effect on tax avoidance, while leverage has a positive but statistically insignificant effect. Audit quality, as measured by KAP, does not significantly influence tax avoidance either. This study contributes to the tax accounting literature by providing empirical evidence from the tobacco industry, which is characterized by strict regulatory environments. The findings imply that factors beyond financial performance and audit quality may play a more dominant role in influencing tax avoidance practices, suggesting the need for more comprehensive regulatory and supervisory approaches. The study concludes that while audit quality and leverage are relevant factors, there are other underlying variables influencing tax avoidance in the tobacco sector.

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