Penghindaran Pajak Pada Perusahaan Subsektor Makanan dan Minuman: Peran Konservatisme Akuntansi, Struktur Modal, Intensitas Aset Tetap, dan Harga Transfer
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Abstract
Studi ini bertujuan untuk mengkaji dampak konservatisme akuntansi, struktur modal, intensitas aset tetap, dan harga transfer terhadap penghindaran pajak dalam perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2017-2024. Studi ini memanfaatkan data sekunder serta metode purosive sampling untuk menganalisis 72 data observasi menggunakan regresi linier berganda. Temuan memperlihatkan bahwasanya semua variabel dengan kolektif memengaruhi penghindaran pajak; namun, hanya struktur modal yang mempunyai dampak signifikan positif, sedangkan konservatisme akuntansi, intensitas aset tetap, dan harga transfer tidak memperlihatkan pengaruh yang signifikan. Data memperlihatkan bahwasanya struktur pendanaan berbasis utang secara signifikan berkontribusi pada strategi penghindaran pajak perusahaan.
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a Creative Commons Attribution-NonCommercial 4.0 International License
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