Profitability, Leverage, Sales Growth, Political Connections, and Tax Avoidance: Empirical Study on Energy Sector Companies
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The purpose of this research is to provide empirical evidence on the effect of profitability, sales growth leverage, and political connections on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Through the purposive sampling technique, 230 observations were obtained, which became the research sample. In addition, this research uses quantitative methods with multiple linear regression analysis techniques as the research method. Based on the research conducted, the results obtained that profitability and sales growth have no effect on tax avoidance. Another case with leverage which has a positive effect, while political connections have a negative effect on tax avoidance. The implication of this research is that companies are not expected to abuse special facilities derived from political connections for tax avoidance efforts.
Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, Political Connections
ABSTRAK
Tujuan dilakukannya penelitian ini untuk memberikan bukti empiris mengenai pengaruh profitabilitas, leverage pertumbuhan penjualan, dan koneksi politik terhadap penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Melalui teknik purposive sampling, diperoleh 230 observasi yang menjadi sampel penelitian. Selain itu, penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi linear berganda sebagai metode penelitiannya. Berdasarkan penelitian yang telah dilakukan, diperoleh hasil profitabilitas dan pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak. Lain halnya dengan leverage yang berpengaruh positif, sedangkan koneksi politik berpengaruh negatif terhadap penghindaran pajak. Implikasi dari penelitian ini, yaitu perusahaan diharapkan tidak menyalahgunakan fasilitas khusus yang berasal dari koneksi politik untuk upaya penghindaran pajak.
Kata Kunci: Penghindaran Pajak, Profitabilitas, Leverage, Pertumbuhan Penjualan, Koneksi Politik
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