The influence of profitability, leverage and firm size on tax avoidance in mining companies listed on the Indonesia Stock Exchange

Taniva, Clara (2022) The influence of profitability, leverage and firm size on tax avoidance in mining companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research objective is to observe the influence of Profitability, Leverage and Firm Size on Tax Avoidance in Mining Companies Listed on Indonesia Stock Exchange. ROA measures how much profit the company generated from each asset. If profitability is higher, company's performance in terms of utilizing assets is better in generating net profit. Leverage shows the proportion of the use of debt in terms of financing its investment. If the leverage is higher, tax burden incurred by the company is lower, hence the debt ratio is preferred by the company in order to avoid a higher tax burden. Companies with large sizes tend to practice lower tax avoidance compared to small companies. The research designs used in this research are using quantitative method with the number of samples are 15 companies with five years period. Thus, the number of samples used in this study are 57 companies. In this research is using data analysis method consists of descriptive statistic, normality test, autocorrelation test, multicollinearity test, heteroscedasticity test, multiple linear regression, T-Test, F-Test, coefficient of determination. According to the result of T-test, it shows that Profitability has no significant influence towards Tax Avoidance, Leverage has significant influence towards Tax Avoidance, and Firm Size has no significant influence towards Tax Avoidance. According to F-Test, Profitability, Leverage and Firm Size simultaneously have significant influence toward Tax Avoidance. / Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. ROA mengukur seberapa besar keuntungan yang dihasilkan perusahaan dari setiap aset. Semakin besar profitabilitas maka semakin baik kinerja perusahaan dalam hal pemanfaatan aset untuk menghasilkan laba bersih. Leverage menunjukkan proporsi penggunaan utang dalam hal pembiayaan investasinya. Semakin tinggi leverage dalam suatu perusahaan maka semakin rendah beban pajak yang dikeluarkan oleh perusahaan tersebut sehingga debt ratio lebih diutamakan oleh perusahaan agar tidak terjadi beban pajak yang lebih tinggi. Perusahaan dengan ukuran besar memiliki kecenderungan untuk melakukan penghindaran pajak yang lebih rendah dibandingkan dengan perusahaan kecil. Desain penelitian yang digunakan dalam penelitian ini menggunakan metode kuantitatif dengan jumlah sampel 15 perusahaan dengan jangka waktu lima tahun. Dengan demikian, jumlah sampel yang digunakan dalam penelitian ini adalah 57 perusahaan. Dalam penelitian ini menggunakan metode analisis data yang terdiri dari statistik deskriptif, uji normalitas, uji autokorelasi, uji multikolinearitas, uji heteroskedastisitas, regresi linier berganda, Uji-T, Uji-F, koefisien determinasi. Berdasarkan hasil uji-t menunjukkan bahwa Profitabilitas tidak berpengaruh signifikan terhadap Penghindaran Pajak, Leverage berpengaruh signifikan terhadap Penghindaran Pajak, dan Ukuran Perusahaan tidak berpengaruh signifikan terhadap Penghindaran Pajak. Berdasarkan Uji F, Profitabilitas, Leverage dan Ukuran Perusahaan secara simultan berpengaruh signifikan terhadap Penghindaran Pajak.

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