<mets:mets OBJID="eprint_76138" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-04-26T03:19:07Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Institutional Repository UIN Sunan Kalijaga Yogyakarta</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_76138_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>PENGARUH PENGUNGKAPAN NARATIF, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK &#13;
(STUDI KASUS PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">NIM.: 22108040001</mods:namePart><mods:namePart type="family">Rizaul Alda</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penghindaran pajak merupakan strategi yang sering digunakan perusahaan untuk meminimalkan beban pajak melalui perencanaan pajak yang agresif. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan naratif, profitabilitas, leverage, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis sentimen untuk mengukur variabel pengungkapan naratif dan regresi data panel. Pengungkapan naratif dianalisis menggunakan metode analisis sentimen berbasis kamus Loughran–McDonald, yang diolah melalui aplikasi R Studio untuk mengidentifikasi kecenderungan nada pengungkapan (net positive tone) dalam laporan tahunan perusahaan. Sampel penelitian diperoleh melalui teknik purposive sampling, dan data dianalisis menggunakan perangkat lunak EViews 13. Hasil penelitian menunjukkan bahwa pengungkapan naratif dan leverage berpengaruh negatif terhadap penghindaran pajak, sedangkan profitabilitas dan ukuran perusahaan mengindikasikan arah positif terhadap penghindaran pajak, namun pengaruh tersebut tidak signifikan secara statistik.&#13;
Kata Kunci: Penghindaran Pajak, Pengungkapan Naratif, Profitabilitas, Leverage, Ukuran Perusahaan.</mods:abstract><mods:classification authority="lcc">Akuntansi Syari'ah</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2026-01-15</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>UIN SUNAN KALIJAGA YOGYAKARTA;FALUTAS EKONOMI DAN BISNIS ISLAM</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_76138"><mets:rightsMD ID="rights_eprint_76138_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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