Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2024

Abstract

Tax is one of the main sources of state revenue that plays an important role in supporting national development financing. However, for companies, taxes are considered a cost component that can reduce net income, encouraging management to implement tax efficiency strategies through tax aggressiveness practices. This phenomenon has become a concern, particularly in food and beverage companies that face intense competition and operational efficiency demands. This study aims to examine the effect of profitability, leverage, and firm size on tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study employed a quantitative approach using secondary data obtained from the companies' financial statements and annual reports. The sample was selected using a purposive sampling technique, resulting in 62 companies with a total of 248 observations. Data were analyzed using multiple linear regression preceded by classical assumption tests, while hypothesis testing was conducted using the t-test, F-test, and the coefficient of determination (R²). The results indicate that profitability and leverage have a positive and significant effect on tax aggressiveness, whereas firm size has no significant effect. Simultaneously, profitability, leverage, and firm size significantly affect tax aggressiveness with a significance value of 0.000 and explain 60.9% of the variation in tax aggressiveness (R² = 0.609). These findings suggest that profitability and the use of debt are the primary determinants of tax aggressiveness among food and beverage companies, while firm size is not a significant determinant.