PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA TAHUN 2018-2021
DOI:
https://doi.org/10.26486/akun.v10i1.4419Abstract
This study examines the effect of profitability, company size, and leverage on tax avoidance in the mining company sector listed on the Indonesia Stock Exchange in 2018-2021. The independent variables in this study are profitability, firm size, and leverage, the dependent variable is tax avoidance.
The type of research used is a quantitative method with secondary data derived from audited annual financial reports and obtained from www.idx.co.id. This study used a population of mining companies in 2018-2021. In taking the sample, a purposive sampling technique was used, with this technique a total of 44 samples were obtained from 11 companies with 4 years of observation. Then to determine the effect of each variable tested using multiple linear regression.
The results of the study are that profitability as assessed by return on assets has a negative and significant effect on tax avoidance, company size as assessed by the natural logarithm of total assets has a positive and significant effect on tax avoidance, and leverage as assessed based on the debt to equity ratio has an influence positive and significant to tax avoidance. Implications of the research are: (a) Profitability. The higher the company's profit level, the less likely the company is to engage in tax avoidance, (b) Company Size. Large companies tend to utilize experts and asset depreciation to reduce tax payments, but must still comply with tax regulations so as not to harm stakeholders, (c) Leverage. Companies with debt tend to increase interest expenses to reduce tax expenses.
References
Ardiyansyah, M. (2014). Pengaruh Corporate Governance, Leverage Dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Periode 2009-2013. Universitas maritim Raja Ali haji, 1–17.
Ariska, M., Fahru, M., & Kusuma, J. W. (2020). Leverage , Ukuran Perusahaan dan Profitabilitas dan Pengaruhnya Terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2014-2019. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 01(01), 133–142.
detikfinance.com. (2010). Pengamat: Kasus Pajak Perusahaan Bakrie Harus Dibawa ke Pidana. Diambil 16 Juni 2022, dari https://finance.detik.com/berita-ekonomi-bisnis/d-1296287/pengamat-kasus-pajak-perusahaan-bakrie-harus-dibawa-ke-pidana
Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21(2), 882–911. https://doi.org/10.24843/EJA.2017.v21.i02.p01
Diantari, P. R., & Ulupui, I. A. (2016). Pengaruh Komite audit, Proporsi Komisaris Independen, dan Proporsi kepemilikan Institusional terhadap Tax Avoidance, 16, 702–732.
Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. The Academy of Management Review, 20(1), 665–91.
Ekonomi.bisnis.com. (2019). Adaro Diduga Lakukan Penghindaran Pajak. Diambil dari https://ekonomi.bisnis.com/read/20190704/259/1120131/adaro-diduga-lakukan-penghindaran-pajak
Fahmi, I. (2017). Analisis Laporan Keuangan. Bandung: Alfabeta.
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi (Edisi 7). Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I., & Chairi, A. (2007). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Hanafi, M. M., & Halim, A. (2018). Analisis Laporan Keuangan, Edisi Keempat (Kelima). Yogyakata: UPP STIM YKPN.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50, 127–178.
Hartono, J. (2015). Teori Portofolio dan Analisis Investasi (Edisi 5). Jakarta: Rajawali Pers.
Hidayah, O. N., Masitoh, E., & Dewi, R. R. (2020). Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Pertambangan Di BEI. Jurnal Akuntansi Unihaz, 3(1), 66–79.
Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Thdp Tax Avoidance. Jurnal Riset Manajemen dan Bisnis (JRMB), 3(1), 19–26.
Hormati, A. (2009). Karakteristik Perusahaan Terhadap Kualitas Implementasi Corporate Governance. Jurnal Keuangan dan Perbankan, 13(2).
Ismiani, A., & Mahpudin, E. (2020). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance. Syntax Idea, 3(2), 354. https://doi.org/10.36418/syntax-idea.v3i2.1050
Karimah, H. ., & Taufiq, E. (2016). Pengaruh Tax Avoidance terhadap Nilai Perusahaan. Jurnal Ekonomi dan Bisnis, 14(1), 72–86.
Kasmir. (2012). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Leksono, A. W., & Vhalery, R. (2018). The Effect of Good Corporate Governance Mechanism and Financial Performance on Firm Value of Banking Sector Listed on Indonesia Stock Exchange (BEI) Analysis of Student Inhibiting Factors Initiating Entrepreneurship View project IJSRP-The Management of St. International Journal of Innovative Science and Research Technology, 3(9). Diambil dari www.ijisrt.com535
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.25105/jat.v7i1.6289
Mardiasmo. (2016). Perpajakan (Revisi). Yogyakarta: Andi.
Mildawati & Handayani. (2018). Pengaruh Probilitas, Leverage, dan Ukuran Perusahaan terhadap Penghindaran Pajak. Jurnal Ilmu dan Riset Akuntansi, Volume 7(2), 1–16.
Muda, I., Abubakar, E., Akuntansi, M., & Ekonomi dan Bisnis, F. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection. Jurnal Riset Akuntansi dan Keuangan, 8(2), 375–392.
Munawir, S. (2007). Analisis Laporan Keuangan. Yogyakarta: Liberty.
Purnama, D. (2017). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Manajemen Laba. Jurnal Riset Keuangan Dan Akuntansi, 3(1), 1–14. https://doi.org/10.25134/jrka.v3i1.676
Purwanto, A. (2011). Pengaruh Tipe Industri, Ukuran Perusaaan, dan Profitabilitas Terhadap Corporate Social Responbility. Jurnal Akuntansi Dan Auditing, 8, 1–94.
Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing, 19(1), 1. https://doi.org/10.23917/dayasaing.v19i1.5100
Ridho, M. (2016). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Sales Growth Terhadap Penghindaran Pajak, III(2), 2016.
Sadeva, B. S., Suharno, & Sunarti. (2020). Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Leverage dan Transfer Pricing Terhadap Tax Avoidance. Jurnal Akuntansi dan Sistem Teknologi Informasi, 16(1), 89–100.
Sartono, A. (2015). Manajemen Keuangan Teori dan Aplikasi (Edisi 4). Yogyakarta: BPFE.
Setiyani, K. (2019). PENGARUH CORPORATE GOVERNANCE , PROFITABILITAS , UKURAN PERUSAHAAN , DAN LEVERAGE TERHADAP ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017 ) SKRIPSI Oleh : Nama : Kartika Setiyani FAKULTAS EKONOMI UNIVERSI, 1–77.
Sinambela, T., & Naibaho, P. (2019). Pengaruh Return On Asset, Leverage Dan Ukuran Perusahaan Terhadap Enghindaran Pajak. Jurnal Ekonomi Bisnis, 1(April), 83–97.
Stawati, V. (2020). Pengaruh Profitabilitas , Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi, 6(November), 147–157. https://doi.org/10.31289/jab.v6i2.3472
Suandy, E. (2011). Hukum Pajak (Edisi 5). Jakarta: Salemba Empat.
Sudana, I. . (2015). Manajemen Keuangan Perusahaan Edisi Kedua. Jakarta: Airlangga.
Sujarweni, V. W. (2018). Metodologi Penelitian Bisnis Dan Ekonomi Pendekatan Kuantitatif. Yogyakarta: Pustaka Baru Press.
Surbakti, T. A. V. (2012). Pengaruh Karakteristik Perusahaan dan Reformasi Perpajakan Terhadap Penghindaran Pajak.
Undang-Undang Nomor 36 Pasal 6 Ayat 1. (n.d.). Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 Tentang Perubahan Keempat atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan.
Utami, L. D. (2020). PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE. Jurnal Ilmiah Akuntansi.
Wulandari, L. A., & Mahpudin, E. (2020). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Penghindaran Pajak, 3, 390–401.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Poly Endrayanto Eko Christmawan, Lisna Millah Rahmawati, Aditya Arisudhana, Andre Kussuma
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with (JRAMB) Jurnal Riset Akuntansi Mercu Buana agree to the following terms:
Authors retain copyright and grant the JRAMB right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in JRAMB. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in JRAMB.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
