Maheswari, Pramesthi Sekar (2026) Pengaruh Konsentrasi Pelanggan, Leverage, Likuiditas, Dan Profitabilitas terhadap Penghindaran Pajak pada Perusahaan Sektor Energi yang Terdaftar di Bei Periode 2021-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
22013010174.-Cover.pdf Download (983kB) |
|
Text (Bab 1)
22013010174.-bab1.pdf Download (307kB) |
|
Text (Bab 2)
22013010174.-bab2.pdf Restricted to Repository staff only until 2 September 2028. Download (402kB) |
|
Text (Bab 3)
22013010174.-bab3.pdf Restricted to Repository staff only until 2 September 2028. Download (414kB) |
|
Text (Bab 4)
22013010174.-bab4.pdf Restricted to Repository staff only until 2 September 2028. Download (530kB) |
|
Text (Bab 5)
22013010174.-bab5.pdf Download (267kB) |
|
Text (Daftar Pustaka)
22013010174.-daftarpustaka.pdf Download (232kB) |
|
Text (Lampiran)
22013010174.-lampiran.pdf Restricted to Repository staff only until 2 September 2028. Download (630kB) |
Abstract
This study aims to analyze the effects of customer concentration, leverage, liquidity, and profitability on tax avoidance among energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The background of this study is rooted in the importance of optimizing government tax revenue and the dynamics of tax efficiency behavior among companies. The research method employed is a quantitative associative-causal approach using panel data. The sample was selected using purposive sampling and consisted of 34 energy sector companies. After undergoing outlier trimming and data transformation, a total of 105 observations (unbalanced panel) were obtained. Data analysis was conducted using panel data regression with the Fixed Effects Robust Standard Errors model using Stata 17 software. The results indicate that profitability has a significant negative effect on the Cash Effective Tax Rate (CETR), suggesting that higher profitability is associated with greater tax avoidance. Meanwhile, customer concentration, leverage, and liquidity do not have a significant effect on tax avoidance in energy sector companies. Collectively, all independent variables are significant and influence tax avoidance, with a coefficient of determination (R-squared within) of 29.64%.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Pramesthi Sekar Maheswari | ||||||||
| Date Deposited: | 02 Sep 2026 07:17 | ||||||||
| Last Modified: | 02 Sep 2026 08:27 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59772 |
Actions (login required)
 |
View Item |