The impact of return on asset, leverage, company size, institutional ownership and political connections toward tax avoidance in mining sector companies listed on Indonesia stock exchange

Yansen, Yansen (2021) The impact of return on asset, leverage, company size, institutional ownership and political connections toward tax avoidance in mining sector companies listed on Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are the largest source of state revenue and income. The state uses tax revenues to support development and financing of the government activities. But despite for the sake of the countries and general well-being, government and taxpayers have different perspective in term of paying taxes. Government preferably to collect higher amount of taxes while taxpayers (companies) tend to pay as lower tax as possible in order to secure greater profit. With numerous companies in Indonesia, the following research will focus on mining companies in Indonesia. Moreover, mining companies are one of the biggest tax contributors in Indonesia. Thus, this study will focus on several factors that might have effect on tax payer in mining sectors. The factors included return on asset, leverage, size of the company, institutional ownership, and also the political connection of the company. The research is conducted on 8 mining companies that is registered in the stock exchange within the time period of 2016 to 2020. The data collected is process using SPSS. Results of the study shows that Return on Asset, Leverage, Company Size, Institutional Ownership and Political Connections simultaneously have a significant impact on tax avoidance at mining companies listed in Indonesia Stock Exchange for the year 2016 to 2020. With Political Connections and Company Size have significant impact on tax avoidance of the mining sectors. / Pajak merupakan sumber penerimaan dan pendapatan negara terbesar. Negara menggunakan pendapatan pajak untuk mendukung pembangunan dan pembiayaan kegiatan pemerintah. Namun meskipun demi kepentingan negara dan kesejahteraan umum, pemerintah dan wajib pajak memiliki cara pandang yang berbeda dalam membayar pajak. Pemerintah sebaiknya mengumpulkan jumlah pajak yang lebih tinggi sementara pembayar pajak (perusahaan) cenderung membayar pajak serendah mungkin untuk mendapatkan keuntungan yang lebih besar. Dengan banyaknya perusahaan di Indonesia, penelitian berikut akan fokus pada perusahaan pertambangan di Indonesia. Apalagi, perusahaan pertambangan merupakan salah satu penyumbang pajak terbesar di Indonesia. Oleh karena itu, penelitian ini akan fokus pada beberapa faktor yang mungkin berpengaruh terhadap wajib pajak di sektor pertambangan. Faktor-faktor tersebut antara lain return on asset, leverage, ukuran perusahaan, kepemilikan institusional, dan juga hubungan politik perusahaan. Penelitian dilakukan pada 8 perusahaan pertambangan yang terdaftar di bursa dalam kurun waktu tahun 2016 sampai dengan tahun 2020. Data yang terkumpul diolah menggunakan SPSS. Hasil penelitian menunjukkan bahwa Return on Asset, Leverage, Ukuran Perusahaan, Kepemilikan Institusional dan Koneksi Politik secara simultan berpengaruh signifikan terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia untuk tahun 2016 hingga 2020. Dengan Koneksi Politik dan Ukuran Perusahaan memiliki berdampak signifikan terhadap penghindaran pajak sektor pertambangan.

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