Pengaruh Profitabilitas dan Leverage terhadap Praktik Penghindaran Pajak dengan Moderasi Komite Audit
DOI:
https://doi.org/10.31004/joecy.v6i2.14339Keywords:
Penghindaran Pajak, Profitabilitas, Leverage, Komite Audit.Abstract
Pajak merupakan sumber utama pendapatan negara, namun sekaligus menjadi beban bagi entitas, yang mendorong timbulnya praktik penghindaran pajak. Penelitian ini mengkaji peram profitabilitas dan leverage terhadap penghindaran pajak serta menguji apakah komite audit memperkuat atau memperlemah hubungan tersebut pada emiten di sektor properti dan real estate yang listing di Indonesia Stock Exchange pada periode 2022 hingga 2024 dengan total 108 data penelitian. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan metode purposive sampling dan analisis data panel menggunakan model (Fixed Effect) dengan robust standard errors. Hasil menunjukkan bahwa penghindaran pajak dipengaruhi positif signifikan oleh profitabilitas dan leverage, sementara komite audit terbukti memperlemah pengaruh dari kedua variabel tersebut. Nilai Within R-squared yang sebesar 52,45% menunjukkan bahwa masih 47,55% variabel lain yang dapat digunakan untuk mengkaji faktor penghindaran pajak. Temuan ini memberikan implikasi bagi entitas untuk memperkuat fungsi pengawasan komite audit dalam memastikan kebijakan perpajakan tetap sesuai dengan peraturan yang berlaku.
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