Tax Avoidance in Mining Companies
DOI:
https://doi.org/10.38035/sijdb.v4i1.381Keywords:
Capital Structure, Managerial Ownership, Profitability, Tax AvoidanceAbstract
Revenue from tax funds is Indonesia's main revenue, where around 80% of Indonesia's APBN revenues come from tax revenues. This is certainly a concern of the Government to pay attention to everything related to increasing tax revenues. Tax evasion is something that is actually an attempt to minimize tax revenue by taxpayers, which of course the government does not want. However, this is an act that is permissible, as long as it is carried out within reasonable limits. The purpose of this study is to determine the extent to which tax avoidance is influenced by profitability, capital structure, and managerial ownership in mining companies listed on the Indonesia Stock Exchange in 2016-2020. This study used a descriptive quantitative approach and analyzed using linear regression with panel data using the Eviews 10 software program. This study used secondary data with data collection techniques using the documentation method through the official IDX website. The research population taken is mining companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sample was determined based on the purposive sampling method with a sample of 13 companies, so that the total observations in this study were 65 observations. The results of the study show that profitability has a significant effect on tax avoidance, while capital structure and managerial ownership have no effect on tax avoidance
References
Anasta, L. (2021). Pengaruh Sales Growth , Profitabilitas dan Capital Intensity terhadap Tax Avoidance. Jurnal Gema Ekonomi, 11(1).
Darmawan, I., & Sukartha, I. (2014). Pengaruh Penerapan Corporate Governance, Leverage, RoA, Dan Ukuran Perusahaan Pada Penghindaran Pajak. E-Jurnal Akuntansi, 9(1).
Dewinta and Setiawan. (2016). Pengaruh Ukuran Perusahaan, umur perusahaan, profitabilitas, leverage dan pertumbuhan penjualan terhadap tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3).
Fahmi, I. (2015). Manajemen Investasi Teori dan Soal Jawab. In Inflasi dan Investasi (Alfabeta).
Ghozali, I. (2018). Ghozali 2018. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro: Semarang.
Handayani, M., & Noviari, N. (2016). Pengaruh persepsi manajemen atas keunggulan penerapan E-Billing dan E-SPT pajak pertambangan nilai pada kepatuhan perpajakan. E-Jurnal Akuntansi, 15(2).
Hapsari Ardianti, P. N. (2019). Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2019.v26.i03.p13
Hery. (2016). Financial ratio for business: Analisis keuangan untuk menilai kondisi finansial dan kinerja perusahaan. In Grasindo.
Janrosl, V. S. E., & Efriyenti, D. (2018). Analisis Pengaruh Ukuran Perusahaan , Leverage Dan Profitabilitas Terhadap Tax Evoidance Pada Bank Riau Kepri Tbk. Seminar Nasional Ilmu Sosial Dan Teknologi 1 (SNISTEK 1), 7(1).
Kasmir. (2018). Analisis Laporan Keuangan. Edisi 1-8. In PT. Raja Grafindo Persada (Ed.), RAJAWALI PERS.
Khomsiyah, N., & Muttaqiin, N. (2021). Pengaruh profitabilitas, tata kelola perusahaan,leverage, ukuran perusahaan dan pertumbuhan penjualan terhadap penghindaran pajak. Ecopreneur. 12: Journal Articel.
Marlinda, Dian Eva, Kartika Hendra Titisari, and Endang Masitoh. 2020. “Gcg, Profitabilitas, Capital Intensity, Dan Ukuran Perusahaan Terhadap Tax Avoidance. Ekonomis: Journal of Economics and Business 4 (1). https://doi.org/10.33087/ekonomis.v4i1.86.
Masrurroch, Lustina Rima, Siti Nurlaela, and Rosa Nikmatul Fajri. 2021. Pengaruh Profitabilitas, Komisaris Independen, Leverage, Ukuran Perusahaan Dan Intensitas Modal Terhadap Tax Avoidance. Inovasi 17 (1).
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1). https://doi.org/10.24167/JAB.V15I1.1349
Pasaribu, M., Topowijono, T., & Sulasmiyati, S. (2016). Pengaruh Struktur Modal, Struktur Kepemilikan, dan Profitabilitas terhadap Nilai perusahaan pada Perusahaan Sektor Industri Dasr dan Kimia yang Terdaftar di BEI Tahun 2011-2014. Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 35(1).
Pattiasina, V., Tammubua, M. H., Numberi, A., Patiran, A., & Temalagi, S. (2019). Capital Intensity and tax avoidance. International Journal of Social Sciences and Humanities, 3(1). https://doi.org/10.29332/ijssh.v3n1.250
Pohan, C. A. (2017). Panama Papers dan Fenomena Penyelundupan Pajak serta Implikasinya terhadap penerimaan pajak Indonesia. Reformasi Administrasi, 4(2). https://doi.org/10.31334/.v4i2.4
Putra, P. dwi, Syah, D. husrizal, & Sriwedari, S. (2018). Tax Avoidnce: Evidence of As a proof of Agency Theory and Tax Planning. International Journal of Research & Review, 5(9), 52–60.
Putri, A. A., & Lawita, N. F. (2019). Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Penghindaran Pajak. Jurnal Akuntansi Dan Ekonomika, 9(1).
Rahmawati, Vika, and Titik Mildawati. 2019. Pengaruh Size, Leverage, Profitability, Dan Capital Intensity Terhadap Effective Tax Rate (ETR). Jurnal Ilmu Dan Riset Akuntansi 8 (4).
Rahayu, S. K. (2017). Perpajakan Konsep, Sistem dan Implementasi (R. Sains (ed.)).
Sari, A. Y., & Kinasih, H. W. (2021). Pengaruh profitabilitas, leverage, dan kepemilikan institusional terhadap tax avoidance. Angewandte Chemie International Edition, 6(11), 951–952., 10(1).
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&B. Alfabeta.
Sunarsih, S., Haryono, S., & Yahya, F. (2019). Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Yang Tercatat Di Jakarta Islamic Index Tahun 2012-2016). INFERENSI: Jurnal Penelitian Sosial Keagamaan, 13(1). https://doi.org/10.18326/infsl3.v13i1.127-148
Swissia, P., & Purba, B. (2018). Pengaruh Struktur Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Keluarga, Pengungkapan Sukarela Dan Leverage Terhadap Biaya Utang. Jurnal Akuntansi Dan Keuangan, 9(2). https://doi.org/10.36448/jak.v9i2.1090
Toto Prihadi. (2019). Analisis Laporan Keuangan Konsep & Aplikasi. In ICB Research Reports (Issue 9).
Turyatini, T. (2017). The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies. Jurnal Dinamika Akuntansi, 9(2). https://doi.org/10.15294/jda.v9i2.10385
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Tutty Nuryati, Rimi Gusliana Mais, Uswatun Khasanah
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright :
Authors who publish their manuscripts in this journal agree to the following conditions:
- Copyright in each article belongs to the author.
- The author acknowledges that the Siber International Journal of Digital Business (SIJDB) has the right to be the first to publish under a Creative Commons Attribution 4.0 International license (Attribution 4.0 International CC BY 4.0).
- Authors can submit articles separately, arrange the non-exclusive distribution of manuscripts that have been published in this journal to other versions (for example, sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been published for the first time at Siber International Journal of Digital Business (SIJDB).
