ANALISIS PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP TAX AVOIDANCE PERUSAHAAN SUB SEKTOR PERBANKAN DI BEI PERIODE 2020-2022

Abstrak

This research explores the impact of solvency and profitability on the tendency to evade tax obligations. The subjects of this study include banks listed on the Indonesia Stock Exchange between 2020 and 2022, with a total sample of 32 banks. The approach used in this research is through panel regression analysis. The findings indicate a significant influence of profitability on tax avoidance practices. However, solvency does not have a significant effect. Surprisingly, both independent variables contribute significantly to the variable under study, with the coefficient of determination amounting to 29.4 percent.