ANALISIS PROFITABILITAS, LEVERAGE, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTAT DI BEI PERIODE 2018-2019

Abstract

This study aims to analyze the impact of factors on tax evasion in the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2019. Tax avoidance is the dependent variable, while profitability, leverage, and sales growth are the independent variables. Through purposive sampling, 106 data points from 52 companies that met the research criteria were analyzed using multiple regression analysis and SPSS 25 software. The results indicate that profitability significantly affects tax evasion, while leverage, sales growth, and capital intensity have no significant impact on tax evasion. In conclusion, this research enhances our understanding of tax evasion determinants in the Indonesian property and real estate sector. The findings suggest that companies with higher profitability are more likely to engage in tax evasion practices. Policymakers and tax authorities can utilize these insights to design targeted strategies against tax evasion in this specific industry. However, limitations in sample scope and time period necessitate caution in generalizing the results, warranting further research.