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

Chatrine, Chatrine (2024) The effect 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

The objective of this study is to analyze the effect of Profitability, Leverage, and Firm Size on Tax Avoidance in mining companies listed on the Indonesia Stock Exchange for the year 2020-2022. The independent variables used in this study are Profitability (ROA), Leverage (DER), and Firm Size while the dependent variable used in this study is Tax Avoidance which measured by Effective Tax Rate (ETR). The data used in this research are secondary data which obtained from 110 mining companies listed on the Indonesia Stock Exchange from the year 2020 to 2022 by using purposive sampling method. 18 companies from the population are chosen as the samples resulting in a total of 54 observations. The data analysis method is multiple linear regressions which are processed by using Statistical Product and Service Solutions 26 (SPSS 26). Based on the results of this study, the test shows that profitability has significant negative impact on Tax Avoidance, leverage has insignificant positive impact on Tax Avoidance, and firm size have insignificant negative impact on Tax Avoidance. While all independent variables have significant impact on tax avoidance simultaneously. / Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Kebijakan Hutang, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020- 2022. Variabel independen yang digunakan dalam penelitian ini adalah Profitabilitas (ROA), Kebijakan Hutang (DER), dan Ukuran Perusahaan, sedangkan variabel dependen yang digunakan dalam penelitian ini adalah Penghindaran Pajak yang diukur dengan Effective Tax Rate (ETR). Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari 110 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2020 sampai dengan tahun 2022 dengan menggunakan metode purposive sampling. Sebanyak 18 perusahaan dari populasi tersebut dipilih sebagai sampel sehingga total observasi diperoleh sebanyak 54 perusahaan. Metode analisis data yang digunakan adalah regresi linier berganda yang diolah dengan menggunakan Statistical Product and Service Solutions 26 (SPSS 26). Berdasarkan hasil penelitian ini, uji ini menunjukkan bahwa profitabilitas memiliki pengaruh negatif signifikan terhadap Penghindaran Pajak, kebijakan hutang memiliki pengaruh positif tidak signifikan terhadap Penghindaran Pajak, dan ukuran perusahaan memiliki pengaruh negatif tidak signifikan terhadap Penghindaran Pajak. Sedangkan secara simultan seluruh variabel independen berpengaruh signifikan terhadap penghindaran pajak.

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