Pengaruh Profitabilitas dan Solvabilitas terhadap Tax Avoidance pada Perusahaan Produksi Barang Konsumsi (Consumer Goods) yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024
DOI:
https://doi.org/10.30640/akuntansi45.v7i1.6370Keywords:
Tax Avoidance, Profitability, Solvency, Debt Equity Ratio, Return on AssetsAbstract
This study aims to examine the effect of profitability and solvency on tax avoidance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research uses a quantitative approach with multiple linear regression analysis. The population consists of consumer goods manufacturing companies listed on the Indonesia Stock Exchange, with 17 companies selected as samples through purposive sampling. Profitability is measured using Return on Assets (ROA), solvency is proxied by the Debt to Equity Ratio (DER), and tax avoidance is measured using the Cash Effective Tax Rate (CETR). The results show that profitability has a significant negative effect on tax avoidance, indicating that companies with higher profitability tend to engage less in tax avoidance practices. Meanwhile, solvency has a significant positive effect on tax avoidance, suggesting that companies with higher debt levels are more likely to implement tax avoidance strategies. Simultaneously, profitability and solvency significantly influence tax avoidance, with the model explaining 38.2% of the variation in tax avoidance practices.
References
Ananda, N., Harahap, P., Al Qadri, F., Yani, D. I., Universitas Islam, Negeri Sumatera, Universitas Muslim, & Nusantara Al. (2023). Analisis perkembangan industri manufaktur Indonesia. Jurnal Kajian Ekonomi dan Bisnis Islam, 4(6), 1444–1450. https://doi.org/10.47467/elmal.v4i5.2918
Arrahima, I. (2024). Literature review: Pengaruh rasio keuangan dalam peluang pengambilan keputusan tax avoidance. Journal of Culture Accounting and Auditing, 3(2), 167. https://doi.org/10.30587/jcaa.v3i2.9031
Auliya, S. S., & Putri, S. Y. (2026). Keterkaitan antara profitabilitas, struktur modal, ukuran perusahaan dan tax avoidance. In Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi (Vol. 3, pp. 114–123). https://doi.org/10.62951/prosemnasieda.v3i1.200
Azis, I. F. A., & Meliana, M. (2025). Pengaruh struktur modal dan inflasi terhadap nilai perusahaan: Studi pada perusahaan Bank Mandiri yang terdaftar di BEI. In Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi (Vol. 3, pp. 31–39).
Azizi Rosida, & Husnaini, W. (2024). Profitability and tax avoidance: The moderating effect of independent commissioners. Научные Труды Института Нефтехимии И Катализа УФИЦ РАН, 2(3), 107–111. https://doi.org/10.15643/swipc-2024-19
Haviza, R. (2025). The effect of solvency on profitability (analysis study on manufacturing companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange for the 2015–2019 period). Enrichment: Journal of Multidisciplinary Research and Development, 2(10), 1127–1131. https://doi.org/10.55324/enrichment.v2i10.258
Johatama, Z. S., Hernawati, R. I., & Ćorluka, G. (2025). Tax avoidance analysis through capital intensity, inventory intensity, and leverage. In Proceeding of the International Conference on Economics, Accounting, and Taxation (Vol. 2, pp. 49–59).
Lina Rosyidah, & Trisnaningsih, S. (2024). Analyzing profitability, leverage, and company size on tax avoidance: Literature review. International Journal of Management Research and Economics, 2(3), 232–243. https://doi.org/10.54066/ijmre-itb.v2i3.2041
Madani, L., Kustiawan, M., & Prawira, I. F. A. (2023). Penghindaran pajak, menguntungkan atau merugikan? Jurnal Pendidikan Akuntansi (JPAK), 11(1), 45–52. https://doi.org/10.26740/jpak.v11n1.p45-52
Muhammad Yogi Muslim. (2025). Profitability and tax avoidance: Exploring the role of financial distress as a driver of tax strategies. Harmoni Economics: International Journal of Economics and Accounting, 2(3), 260–268. https://doi.org/10.70062/harmonieconomics.v2i3.334
Munawaroh, S., Gandhiadi, G. K., & Nilakusumawati, D. P. E. (2023). Analisis variabel indeks pembangunan manusia menggunakan analisis regresi linier berganda di Provinsi Jawa Timur. E-Jurnal Matematika, 12(4), 289. https://doi.org/10.24843/MTK.2023.v12.i04.p431
Permata, M. I., & Zahro, F. (2022). Pengaruh tarif pajak, pemahaman perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM Kota Pati. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(12), 5453–5461. https://doi.org/10.32670/fairvalue.v4i12.1999
Pratiwi, M. P., Rosnawati, E., Multazam, M. T., & Mediawati, N. F. (2022). Personal data collection: Recent developments in Indonesia. KnE Social Sciences, 52–63. https://doi.org/10.18502/kss.v7i12.11503
Risquita, A., & Ika, D. (2026). Pengaruh likuiditas, pertumbuhan perusahaan, ukuran perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai intervening. In Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi (Vol. 3, pp. 69–84). https://doi.org/10.59059/maslahah.v3i4.2695
Sahara, K., & Oktafiani, D. (2022). Pengaruh manajemen pajak terhadap pajak penghasilan badan (pada perusahaan manufaktur di BEI). JMK (Jurnal Manajemen dan Kewirausahaan), 7(1), 12. https://doi.org/10.32503/jmk.v7i1.2004
Siburian, S. A., & Kuntadi, C. (2023). Factors influencing tax aggressiveness: Profit management, leverage, and profitability. Gema Wiralodra, 14(2), 892–897. https://doi.org/10.31943/gw.v14i2.521
Siregar, A. Z., & Arifin, S. B. (2026). Perencanaan pajak PPh badan untuk efisiensi beban pajak perusahaan pada CV Sukses Mitra Sejahtera. In Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi (Vol. 3, pp. 85–93).
Soffia Pudji Estiasih, & Saraswati, R. (2021). Tax planning: As an income tax saving strategy with cost optimization. International Journal of Research and Innovation in Social Science, V(VII). https://doi.org/10.47772/IJRISS.2021.5701
Susanto, S. (2022). Urgensi pengaturan tax avoidance dalam pendekatan self assessment system. Jurnal Hukum dan Perundang-Undangan, 1(2), 89–113.
Yulianti, V., Wulandari, D. S., & Yulianti, Y. (2024). The dynamics of tax avoidance: Examining how profitability, solvency, capital intensity, and company size interact. Journal of International Multidisciplinary Research, 2(9), 243–254. https://doi.org/10.62504/jimr903
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Rendy Azhar, Daryanto Daryanto
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
