Pengaruh profitabilitas dan leverage terhadap tax avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2020
Article Sidebar
Main Article Content
Abstract
This study aims to find out how profitability and leverage affect tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2018–2020 period. The factors tested in this study are profitability and leverage as independent variables and tax avoidance as the dependent variable. The research method used in this study is the verification method. The population in this study is mining sector companies listed on the Indonesia Stock Exchange for the 2018–2020 period, which includes as many as 44 companies. The sampling technique used in this study is non-probability sampling with a purposive sampling method, so that the total sample is 18 companies. The data analysis used in this study was panel data regression analysis at a significance level of 5% using the Eviews 10 program. The results showed that profitability and leverage had an effect on tax avoidance. In addition, the influence of profitability and leverage in contributing to tax avoidance is 51.1%.
Article Details
References
Alfiansyah, R. M. (2020). Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018. Fakultas Ekonomi Dan Bisnis Universitas Pakuan.
Chairil, A. P. (2016). Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. Edisi Revisi, Jakarta, PT Gramedia Pustaka Utama.
Dewi, N. K., & Nurhayati, N. (2021). Pengaruh Rasio Profitabilitas dan Rasio Leverage terhadap Penghindaran Pajak. Prosiding Akuntansi, 6(2), 740–743.
Kasmir. (2016). Analisis Laporan Keuangan. Jakarta : PT Raja Grafindo Persada.
Kimsen, K., Kismanah, I., & Masitoh, S. (2019). Profitability, leverage, size of company towards tax avoidance. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 4(1), 29–36.
Kosalia, A. A. S. I. K., Kusumawati, N. P. A., & Muliati, N. K. (2022). Pengaruh profitabilitas dan leverage terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2016-2019. Hita Akuntansi Dan Keuangan, 3(1), 110–123.
Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. Accounting, Auditing & Accountability Journal.
Marpaung, N., & Sudjiman, P. E. (2020). Pengaruh Profitabilitas Dan Leverage Terhadap Penghindaran Pajak Perusahaan Sub-Sektor Kimia Yang Terdaftar Pada Bursa Efek Indonesia Periode 2017-2019. Jurnal Ekonomis, 13(4b).
Maulani, A. R., Norisanti, N., & Sunarya, E. (2021). The Pengaruh Profitabilitas Dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance) Pada Masa Pandemi Covid-19. COSTING: Journal of Economic, Business and Accounting, 5(1), 125–131.
Novriansa, A. (2019). Sektor Pertambangan Rawan Manipulasi Transfer Pricing? Ddtc.News. https://news.ddtc.co.id/sektor-pertambangan-rawan-manipulasi-transfer-pricing-17422
Nurjanah, P. (2021). Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance. Bandung Conference Series: Business and Management, 1(1), 20–27.
Prasetya, G., & Muid, D. (2022). Pengaruh profitabilitas dan leverage terhadap tax avoidance. Diponegoro Journal of Accounting, 11(1).
Prasista, P. M., & Setiawan, E. (2016). Pengaruh profitabilitas dan pengungkapan corporate social responsibility terhadap agresivitas pajak penghasilan wajib pajak badan. E-Jurnal Akuntansi, 17(3), 2120–2144.
Republik Indonesia. (2007). Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan.
Sari, D. (2013). Konsep dasar perpajakan. Bandung : PT.Refika Aditama.
Suandy, E. (2016). Perencanaan Pajak. Edisi 6. Jakarta : Penerbit Salemba Empat.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R & D. Bandung: CV Alfabeta.
Sumantri Bratakusuma, S. E., & Ak, M. (2021). Pengaruh profitabilitas dan leverage terhadap tax avoidance pada perusahaan manufaktur sektor Real Estate And Property yang terdaftar di BEI Periode 2016–2019. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 8(2).
Tulus, A. M. dan B. Y. (2019). Adaro Tersandung Kasus Dugaan Penggelapan Pajak USD 14 Juta Tiap Tahun Sejak 2009. Merdeka.Com. https://www.merdeka.com/uang/adaro-tersandung-kasus-dugaan-penggelapan-pajak-usd-14-juta-tiap-tahun-sejak-2009.html
Wafirli, A. (2017). The influence of profitability, leverage, firm size and capital intensity towards tax avoidance. Universitas Jenderal Soedirman.
Yuliawati. (2019). Gelombang Penghindaran Pajak dalam Pusaran Batu Bara. Katadata.Co.Id. https://katadata.co.id/opini/2019/02/11/gelombang-penghindaran-pajak-dalam-pusaran-batu-bara.