The impact of ownership structure, profitability, capital intensity, and leverage towards tax avoidance on mining companies listed on Indonesia Stock Exchange.

Elisabeth, Elisabeth (2022) The impact of ownership structure, profitability, capital intensity, and leverage towards tax avoidance on mining companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia is a major player in the coal-mining industry. Because of the coal sector's significant contribution to the national economy and economic growth, the state has been concerned about it for decades. The government intends to increase tax collection as much as possible. These objectives, on the other hand, are completely contradictory to the company's objective as a taxpayer, which is to minimize expenses to maximize profits. Finally, taxpayers frequently engage in aggressive tax planning, such as tax avoidance. The goal of this study is to see how four different characteristics influence tax avoidance. This is a quantitative study that will use a purposive sampling method as the chosen sampling method. The data comes from the Indonesia Stock Exchange and is a secondary source. From 2016 to 2020, 13 companies fulfilled the sample criteria, totaling 65 data. According to the conclusions of this study, for the period 2016-2020, profitability and capital intensity have a significant effect on tax avoidance, however, ownership structure and leverage do not influence tax avoidance. Simultaneously, those four independent variables have a significant impact on tax avoidance./ Indonesia adalah pemain utama dalam industri pertambangan batubara. Karena kontribusi sektor batubara yang signifikan terhadap ekonomi nasional dan pertumbuhan ekonomi, negara telah mengkhawatirkannya selama beberapa dekade. Pemerintah berencana untuk meningkatkan pengumpulan pajak sebanyak mungkin. Tujuan-tujuan ini, di sisi lain, benar-benar bertentangan dengan tujuan perusahaan sebagai pembayar pajak, yaitu meminimalkan biaya untuk memaksimalkan keuntungan. Akhirnya, pembayar pajak sering terlibat dalam perencanaan pajak yang agresif, seperti penghindaran pajak. Tujuan dari penelitian ini adalah untuk melihat bagaimana empat karakteristik yang berbeda mempengaruhi penghindaran pajak. Ini adalah studi kuantitatif yang akan menggunakan metode purposive sampling sebagai metode sampling yang dipilih. Data tersebut berasal dari Bursa Efek Indonesia dan merupakan sumber sekunder. Dari 2016 hingga 2020, 13 perusahaan memenuhi kriteria sampel, dengan total 65 data. Menurut kesimpulan dari penelitian ini, untuk periode 2016-2020, profitabilitas dan intensitas modal memiliki efek signifikan pada penghindaran pajak, namun, struktur kepemilikan dan leverage tidak mempengaruhi penghindaran pajak. Secara bersamaan, keempat variabel independen tersebut memiliki dampak signifikan terhadap penghindaran pajak.

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