PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023)

This study aims to test and analyze the influence of profitability, liquidity, solvability, and activity on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This type of research is quantitative with a descriptive approach. The samples in this study were selected using the purposive sampling method, with a total of 29 companies during three years of observation, so that 87 observation data were obtained. The data used is secondary data obtained from the company's annual financial statements listed on the IDX. The data analysis method uses multiple linear regression, with classical assumption tests that include normality,
multicollinearity, heteroscedasticity, and autocorrelation. The results of the study showed that partially profitability had a negative and significant effect on tax avoidance, activities had a positive and significant effect on tax avoidance, while liquidity and solvability did not have a significant effect. Simultaneously, these four independent variables have a significant effect on tax avoidance. An Adjusted R² value of 0.286 indicates that independent variables explain 28.6% of the variation in tax avoidance, the rest is influenced by other factors outside the model.
Keywords: profitability, liquidity, solvability, activity, tax avoidance