RENGGANIS, INGGI (2026) PENGARUH PROFITABILITAS, LEVERAGE, DAN PERENCANAAN PAJAK TERHADAP PAJAK PENGHASILAN BADAN. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax avoidance is a tax avoidance effort that is carried out legally for individual and corporate taxpayers without conflicting with existing tax regulations by exploiting the weaknesses (grey area) contained in the Law and Taxation Regulations in order to produce a lower tax amount. This study aims to examine the effect of profitability, tax incentives, and corporate social responsibility on tax avoidance. Profitability is a ratio that indicates a company’s ability to generate profits. Tax incentives are facilities in the form of reduced tax rates provided by the government. Corporate Social Responsibility (CSR) is a company’s commitment to participating in sustainable economic development to improve the quality of life and the environment in a beneficial way. The population in this study consists of companies in the basic materials sub sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sampling technique used is purposive sampling, resulting in a total sample of 14 companies. The data analysis method uses Structural Equation Modeling (SEM) with Smart PLS Version 4.0. Keywords : Tax Avoidance, Profitabilitas, Tax incentive, Corporate Social Responsibility Penghindaran pajak merupakan upaya penghindaran pajak yang dilakukan secara legal bagi wajib pajak orang pribadi maupun badan tanpa bertentangan dengan peraturan perpajakan yang ada dengan cara memanfaatkan kelemahan-kelemahan (grey area) yang terdapat dalam Undang-Undang dan Peraturan Perpajakan guna menghasilkan jumlah pajak menjadi lebih rendah. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh profitabilitas, tax incentive dan corporate social responsibility terhadap penghindaran pajak. Profitabilitas merupakan rasio yang menunjukkan kemampuan suatu perusahaan dalam mendapatkan laba. Tax incentive merupakan fasilitas pengurangan tarif beban pajak yang diberikan oleh pemerintah. Corporate Social Responsibility merupakan komitmen perusahaan untuk berperan serta dalam pembangunan ekonomi berkelanjutan guna meningkatkan kualitas kehidupan dan lingkungan yang bermanfaat. Populasi dalam penelitian ini adalah perusahaan sub sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2024. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan total sampel didapat sebanyak 14 perusahaan. Metode analisis data menggunakan Structural Equation Modeling (SEM) dengan Smart PLS Versi 4.0. Kata Kunci : Penghindaran Pajak, Profitabilitas, Tax incentive, Corporate Social Responsibility
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