The impact of profitability, leverage and company size on tax avoidance at mining companies listed in Indonesia Stock Exchange

Thalia, Thalia (2021) The impact of profitability, leverage and company size on tax avoidance at mining companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia relies on tax as its biggest source of income. However, the targeted tax realization isn’t achieved every year. In addition, the government and companies see different priorities in which government tries to maximize its income and companies will try to minimize its tax liabilities. One of the ways is through performing tax avoidance by taking advantage out of the grey area in Indonesia taxation law to lower the amount of tax deposited into the country. The purpose of this research is to determine and analyze the impact of profitability, leverage and company size on tax avoidance at mining companies listed in the Indonesia Stock Exchange from the year 2015-2019. The population of the research is the entire mining company that is listed on the Indonesia Stock Exchange from the year 2015-2019. The sampling method that is applied is purposive sampling and the amount of samples collected that meets the predetermined criteria is 9 companies. Data analysis is carried using the multiple linear regression method. The result of the analysis shows that the independent variable of profitability gives a significant impact on tax avoidance. Whereas, independent variables of leverage and company size do not give a significant impact on tax avoidance. However, profitability, leverage and company size simultaneously give significant impact on tax avoidance./Indonesia mengandalkan pajak sebagai sumber penghasilan negara terbesar. Namun, realisasi pajak yang ditargetkan tiap tahun tidak tercapai. Adapula, negara dan perusahaan memiliki prioritas berbeda dimana pemerintah berusaha untuk memaksimalkan pendapatan negara sedangkan perusahaan akan berusaha untuk meminimalisir beban pajak yang ditanggung. Salah satu caranya adalah penghindaran pajak dengan memanfaatkan area abu-abu hukum perpajakan Indonesia agar dapat menurunkan beban pajak yang akan dibayar ke negara. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap penghindaran pajak yang diterapkan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Populasi yang diambil untuk penelitian ini adalah semua perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Metode sampel yang diterapkan adalah purposive sampling dan sampel yang diperoleh sebanyak 9 perusahaan yang memenuhi kriteria. Analisis data dilakukan dengan teknik model regresi linear berganda. Hasil analisis menunjukkan bahwa variable bebas profitabilitas memiliki dampak signifikan terhadap penghindaran pajak. Sedangkan, variable bebas leverage dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap penghindaran pajak. Namun, profitabilitas, leverage, dan ukuran perusahaan secara bersamaan memiliki dampak signifkan terhadap penghindaran pajak.

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