HUBUNGAN PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE DENGAN PENGUNGKAPAN PAJAK BERBASIS LAPORAN KEUANGAN: BUKTI PADA PERUSAHAAN MANUFAKTUR PROFITABEL DI BEI
DOI:
https://doi.org/10.70248/jakpt.v4i1.4461Abstract
Penelitian ini bertujuan menganalisis hubungan profitabilitas, ukuran perusahaan, dan leverage dengan pengungkapan pajak berbasis laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 2018–2022. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif dan data panel dari 76 perusahaan atau 380 observasi perusahaan-tahun. Profitabilitas diukur menggunakan Return on Assets (ROA), ukuran perusahaan menggunakan logaritma natural total aset, leverage menggunakan rasio total kewajiban terhadap total ekuitas, sedangkan pengungkapan pajak diukur melalui indeks 14 item berbasis laporan keuangan. Analisis utama menggunakan Random Effect Model (REM), sedangkan fractional logit digunakan sebagai uji sensitivitas dengan penambahan efek tahun dan Cash Effective Tax Rate (CETR). Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan, dan leverage tidak berhubungan signifikan secara statistik dengan pengungkapan pajak pada taraf 5%. Hasil tersebut konsisten pada pengujian fractional logit, yang menunjukkan bahwa ketiga variabel utama tetap tidak signifikan setelah mempertimbangkan efek tahun dan CETR. Rata-rata indeks pengungkapan pajak sebesar 0,8118 menunjukkan coverage informasi pajak yang relatif tinggi, sementara variasinya relatif terbatas. Temuan ini menunjukkan bahwa variasi pengungkapan pajak berbasis laporan keuangan lebih berkaitan dengan heterogenitas spesifik perusahaan dan applicability item daripada karakteristik keuangan yang diukur melalui ROA, SIZE, dan LEV. Penelitian ini menegaskan pentingnya membedakan coverage pengungkapan pajak dari ukuran kepatuhan atau kualitas transparansi pajak.
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