The effect of profitability, company size and executive incentive toward tax avoidance in mining sector companies listed on the Indonesia Stock Exchange

Tanuraga, Andreas (2022) The effect of profitability, company size and executive incentive toward tax avoidance in mining sector companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia is one of the countries that imposes taxes and utilize taxes as a source of incomes for the state. Tax is a mandatory contribution to the state owed by individuals or entities that are coercive under the law, by not getting direct compensation, and is used for the state’s need to achieve maximum prosperity of the citizens. In real life practice, companies tend to minimize all the costs of their company's operations, including the tax in various ways. This study aims to investigate how Profitability, Company Size, and Executive Incentive affect Tax Avoidance. The companies in the mining sector that are listed on the Indonesia Stock Exchange for years 2017 through 2020 will be the subject of this study. This study uses secondary data in the form of financial statements and is quantitatively descriptive. Out of a total population of 43 enterprises, 10 companies are selected to represent the sample using the purposive sampling approach. The multiple linear regression model is employed as the analysis model in this study, with the aid of IBM SPSS 26.0. According to the study's findings, Profitability has negative significant effect towards Tax Avoidance, Company Size has negative insignificant effect towards Tax Avoidance, Executive Incentive has positive insignificant effect towards Tax Avoidance, and simultaneously, Profitability, Company Size, and Executive Incentive have insignificant effect towards Tax Avoidance./ Indonesia merupakan salah satu negara yang mengenakan pajak dan memanfaatkan pajak sebagai sumber pendapatan negara. Pajak adalah iuran wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa menurut undang-undang, dengan tidak mendapat imbalan secara langsung, dan digunakan untuk keperluan negara guna mencapai sebesar-besarnya kemakmuran rakyat. Dalam praktik kehidupan nyata, perusahaan cenderung meminimalkan semua biaya operasi perusahaan mereka, termasuk pajak dengan berbagai cara. Penelitian ini bertujuan untuk mengetahui bagaimana Profitabilitas, Ukuran Perusahaan, dan Insentif Eksekutif berpengaruh terhadap Penghindaran Pajak. Perusahaan-perusahaan di bidang pertambangan yang terdaftar di Bursa Efek Indonesia untuk tahun 2017 sampai dengan tahun 2020 akan menjadi subyek penelitian ini. Penelitian ini menggunakan data sekunder berupa laporan keuangan dan bersifat deskriptif kuantitatif. Dari total populasi 43 perusahaan, dipilih 10 perusahaan untuk mewakili sampel dengan menggunakan pendekatan purposive sampling. Model regresi linier berganda digunakan sebagai model analisis dalam penelitian ini, dengan bantuan IBM SPSS 26.0 Berdasarkan hasil penelitian, Profitabilitas berpengaruh signifikan negatif terhadap Penghindaran Pajak, Ukuran Perusahaan berpengaruh tidak signifikan negatif terhadap Penghindaran Pajak, Insentif Eksekutif berpengaruh tidak signifikan positif terhadap Penghindaran Pajak, dan secara simultan, Profitabilitas, Ukuran Perusahaan, dan Insentif Eksekutif berpengaruh tidak signifikan terhadap Penghindaran Pajak. Penghindaran Pajak.

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