The impact of return on equity, return on asset and firm size toward tax avoidance of coal mining companies listed on the Indonesia Stock Exchange

Renaldy, Renaldy (2022) The impact of return on equity, return on asset and firm size toward tax avoidance of coal mining companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

A country in meeting the needs of the government and also its people requires no small amount of funds, one of the instruments that becomes a source of income for a country is tax revenue. Indonesia is a country where most of the country's foreign exchange comes from tax revenues. The company is one of the largest contributors to income tax, especially the mining sector. In running a company, of course the priority is the printing of maximum net profit so that taxes which are one of the burdens that reduce the net profit of the company must be minimized by avoiding tax. This study aims to determine the effect of return on capital, return of assets and also company size in the mining sector on tax avoidance in 2019-2021. The research data was taken by purposive sampling, namely from a total of 54 companies after being eliminated with certain criteria, 12 companies were used as samples and the financial statements were taken from the Indonesia Stock Exchange and would be processed using SPSS 26.0, by running various types of tests as needed. / Sebuah negara dalam memenuhi kebutuhan pemerintahan dan juga rakyatnya membutuhkan dana yang tidak sedikit, salah satu nstrument yang menjadi sumber penghasilan sebuah negara adalah pendapatan pajak. Indonesia merupakan negara yang Sebagian besar devisa negara berasal dari pendapatan pajak. Perusahaan merupakan salah satu penyumbang pajak penghasilan terbesar terutama sektor pertambangan. Dalam menjalankan sebuah perusahaan, pastinya diutamakan adalah pencetakan laba bersih yang maksimal sehingga pajak yang merupakan salah satu beban yang mengurangi laba bersih dari perusahaan harus diminimalisir dengan melakukan penghindaran pajak. Penelitian ini bertujuan untuk mengetahui pengaruh pengembalian modal,pengembalian asset dan juga ukuran perusahaan pada sektor pertambangan terhadap penghindaran pajak pada tahun 2019-2021. Data penelitian ini diambil dengan cara purposive sampling yaitu dari total 54 perusahaan setelah dieliminasi dengan kriteria tertentu menyisahkan 12 perusahaan yang digunakan sebagai sample dan laporan keuangan diambil dari Bursa Saham Indonesia dan akan diolah dengan menggunakan SPSS 26.0, dengan menjalankan berbagai jenis test sesuai yang diperlukan.

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