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      "abstract": "Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan\r\nukuran perusahaan terhadap praktik tax avoidance pada perusahaan yang tergabung dalam\r\nIndeks LQ45 di Bursa Efek Indonesia. Latar belakang penelitian ini di dasari oleh pentingnya\r\npenerimaan pajak sebagai sumber utama pendapatan negara serta kecenderungan perusahaan\r\nuntuk melakukan penghindaran pajak guna memaksimalkan laba setelah pajak. Perusahaan\r\nLQ45 di pilih sebagai objek penelitian karena dianggap mewakili kinerja keuangan yang stabil,\r\nlikuid, serta memiliki tata kelola yang relatif lebih baik dibandingkan perusahaan lain di pasar\r\nmodal Indonesia. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data\r\nsekunder berupa laporan keuangan tahunan perusahaan LQ45 yang dipublikasikan melalui\r\nBursa Efek Indonesia selama periode 2020-2024. Variabel independen yang digunakan\r\nmeliputi profitabilitas yang diproksikan dengan Return on Assets (ROA), leverage yang\r\ndiproksikan dengan Debt to Equity Ratio (DER), serta ukuran perusahaan yang diproksikan\r\ndengan Logaritma Natural (LN) total aset. Variabel dependen dalam penelitian ini adalah tax\r\navoidance yang diproksikan melalui Effective Tax Rate (ETR). Analisis data dilakukan\r\nmenggunakan regresi data panel untuk mengetahui hubungan antara variabel independen dan\r\ndependen. Hasil penelitian diharapkan dapat memberikan gambaran empiris mengenai faktorfaktor\r\nyang\r\nmemengaruhi\r\npraktik\r\n\r\ntax avoidance pada perusahaan besar di Indonesia. Selain\r\nitu, penelitian ini juga diharapkan memberikan kontribusi bagi pemerintah dalam merumuskan\r\nkebijakan perpajakan yang lebih efektif, serta memberikan masukan bagi investor dalam\r\nmenilai kinerja dan risiko perusahaan yang terdaftar dalam Indeks LQ45.",
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            "family": "Kurnianingsih",
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      "title": "PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN\r\nPERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN\r\nLQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024 \r\n(Studi Empiris pada Perusahaan yang Terdaftar di LQ45 Tahun 2020-2024)",
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