PENGARUH TINGKAT PENGEMBALIAN ASET, LABA PERLEMBAR SAHAM DAN UKURAN PERUSAHAAN TERHADAP TINDAKAN TAX AVOIDANCE

Abstract

ABSTRAK

Permasalahan penghindaran pajak (tax avoidance) menjadi isu penting dalam akuntansi dan perpajakan, khususnya di sektor properti dan real estate yang memiliki struktur keuangan kompleks. Penelitian ini bertujuan untuk menguji pengaruh Tingkat Pengembalian Aset (ROA), Laba Per Lembar Saham (EPS), dan Ukuran Perusahaan terhadap tindakan tax avoidance pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi data panel menggunakan software EViews 12. Sampel penelitian dipilih melalui metode purposive sampling, dengan kriteria perusahaan yang selalu mencatatkan laba dan memiliki laporan keuangan lengkap selama periode pengamatan. Tax avoidance diukur menggunakan proxy Effective Tax Rate (ETR). Hasil penelitian menunjukkan bahwa ROA dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap tax avoidance, sementara EPS tidak memiliki pengaruh yang signifikan. Temuan ini memberikan kontribusi dalam pengembangan literatur mengenai determinan tax avoidance dan dapat menjadi bahan pertimbangan bagi regulator, investor, serta manajemen perusahaan dalam menyusun strategi perpajakan yang lebih efektif dan akuntabel.

Kata Kunci: return on assets; earnings per share; ukuran perusahaan; tax avoidance; perusahaan properti

ABSTRACT

This study is motivated by the increasing prevalence of tax avoidance practices, particularly in the property and real estate sector, which is known for its complex financial structures and high asset values. The purpose of this study is to examine the effect of Return on Assets (ROA), Earnings per Share (EPS), and Firm Size on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative research method was employed using panel data analysis and multiple linear regression with EViews 12 software. The sample was selected through purposive sampling, targeting companies that consistently reported profits and had complete financial statements during the observation period. Tax avoidance was measured using the Effective Tax Rate (ETR) as a proxy. The results reveal that ROA and firm size have a negative and significant influence on tax avoidance, while EPS has no significant effect. These findings contribute to the literature on the determinants of tax avoidance and provide useful insights for regulators, investors, and corporate management in formulating more effective and accountable tax strategies.

Keywords: return on assets; earnings per share; firm size; tax avoidance; property companies