KEMAMPUAN MANAJERIAL DAN AGRESIVITAS PAJAK : STUDI PADAPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2024)
DOI:
https://doi.org/10.61912/jeinsa.v4i2.320Kata Kunci:
Kemampuan Manajerial, Agresivitas Pajak, Asset Turnover, Perusahaan ManufakturAbstrak
Penelitian ini bertujuan untuk menguji pengaruh kemampuan manajerial terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2024. Selain variabel independen kemampuan manajerial yang diproksikan dengan Asset Turnover (ATO), penelitian ini juga menggunakan variabel kontrol yang meliputi profitabilitas (Return on Assets), ukuran perusahaan (Firm Size), leverage (DER) dan capital expenditure. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh total 198 observasi dari 33 perusahaan manufaktur selama enam tahun pengamatan. Analisis data dilakukan dengan regresi data panel menggunakan model Pooled OLS melalui bantuan perangkat lunak EViews 13. Hasil penelitian menunjukkan bahwa variabel independen kemampuan manajerial tidak berpengaruh signifikan terhadap agresivitas pajak. Demikian pula dengan variabel kontrol profitabilitas, ukuran perusahaan, leverage, capital expenditure, dan biaya SG&A yang seluruhnya tidak menunjukkan pengaruh signifikan terhadap tingkat agresivitas pajak perusahaan manufaktur di Indonesia selama periode pengamatan. Nilai Adjusted R-squared sebesar 0,89% mengindikasikan bahwa model penelitian ini memiliki kemampuan yang sangat rendah dalam menjelaskan variasi agresivitas pajak, sementara 99,11% sisanya dipengaruhi oleh faktor lain di luar model penelitian.
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