DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract. Tax avoidance is one way to legally avoid taxes that do not violate tax regulations. The purpose of this study was to determine the effect of leverage, profitability, company size and sales growth on tax avoidance in coal mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018.
The population in this study were all coal mining companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 as many as 22 companies. The sample in this study used purposive sampling in order to obtain a sample of 14 companies. The dependent variable in this study is tax avoidance, the independent variable is leverage (X1), Profitability (X2), Company Size (X3), and Sales Growth (X4). The method of analysis uses multiple linear regression analysis. The measurement of tax avoidance in this study uses the cash effective tax rate (CETR).
Based on the results of data analysis, it is concluded that the leverage variable has no effect on tax avoidance. Profitability has an effect on tax avoidance. Company size has no effect on tax avoidance. Sales growth has no effect on tax avoidance.
Advice that can be given to potential investors and investors to pay more attention to the profitability variable in the company before making investment decisions, and company management to pay more attention to tax management in managing corporate taxes to avoid tax problems.
Abstraksi. Tax avoidance adalah salah satu cara untuk menghindari pajak secara legal yang tidak melanggar peraturan perpajakan. Tujuan penelitian ini untuk mengetahui pengaruh leverage, profitabilitas, ukuran perusahaan dan sales growth terhadap tax avoidance pada Perusahaan Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018.
Populasi dalam penelitian ini adalah semua perusahaan Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018 sebanyak 22 perusahaan. Sampel dalam penelitian ini menggunakan purposive sampling sehingga diperoleh sampel sebanyak 14 perusahaan. Variabel dependen dalam penelitian ini adalah tax avoidance, variable independennya adalah leverage (X1), Profitabilitas (X2), Ukuran Perusahaan (X3), dan Sales Growth (X4). Metode analisis menggunakan analisis regresi linier berganda. Pengukuran penghindaran pajak dalam penelitian ini menggunakan cash effective tax rate (CETR)
Berdasarkan hasil analisis data disimpulkan bahwa variabel Leverage tidak berpengaruh terhadap tax avoidance. Profitabilitas berpengaruh terhadap tax avoidance. Ukuran Perusahaan tidak berpengaruh terhadap tax avoidance. Sales growth tidak berpengaruh terhadap tax avoidance.
Saran yang dapat berikan kepada calon investor maupun investor untuk lebih memperhatikan variabel profitabilitas dalam perusahaan sebelum melakukan keputusan investasi, dan manajemen perusahaan lebih memperhatikan manajemen pajak di dalam mengelola pajak perusahaan agar terhindar dari masalah pajak.
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