Profitabilitas, Leverage, Ukuran Perusahaan, dan Tax Avoidance Pada Perusahaan Sektor Pertambangan
Abstract
The objective of this study is to collect empirical evidence regarding the impact of profitability, leverage, and firm size on tax avoidance and to gather empirical data on how tax avoidance, profitability, and leverage differed before and during COVID-19 pandemic. This research performed on mining sector companies from 2018 to 2021 that registered on the Indonesia Stock Market. The sample was chosen using the purposive sampling method and 154 data were collected as observational objects. Multiple linear regression and different test was used to analyze the data. The findings revealed that profitability has positive effect on tax avoidance, leverage has no effect on tax avoidance, and firm size has negative effect on tax avoidance. Furthermore, the results of the different tests indicate that there is no significant average difference between profitability before and during pandemic. Meanwhile, the average difference in leverage between before and during COVID-19 is significant. The implication of this research is that it can confirm the Theory of Planned Behavior and Stewardship Theory.
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References
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Yulianty, A., Khrisnatika, M.E., Amrie Firmansyah, S.E. & MM, M.A. (2021). Penghindaran Pajak Pada Perusahaan Pertambangan Di Indonesia: Profitabilitas, Tata Kelola Perusahaan, Intensitas Persediaan, Leverage.
Ayuningtyas, N. P. W., & Sujana, I. K. (2018). Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi, 1884. https://doi.org/10.24843/eja.2018.v25.i03.p10
Barid, F. M., & Wulandari, S. (2021). Praktik Penghindaran Pajak Sebelum dan Setelah Pandemi Covid – 19 di Indonesia. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(02), 68–74. https://doi.org/10.35838/jrap.2021.008.02.17
Darmayanti, P. P. B., & Lely Aryani Merkusiawati, N. K. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance. E-Jurnal Akuntansi, 1992. https://doi.org/10.24843/eja.2019.v26.i03.p12
Dewinta, I.A.R. & Setiawan, P.E. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance.
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Sage Journals.
Evany, S. T., Rinofah, R., & Prima Sari, P. (2021). Analisis Profitabilitas Perusahaan Kompas 100 Sebelum dan Saat Pandemi Covid-19. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(2), 397–414. https://doi.org/10.47467/alkharaj.v4i2.678
Hendrani, A., Hasibuan, N. U., & Septyanto, D. (2020). The Effect of The ROA, Audit Committee, and The Company Size on Tax Avoidance (Metal and The Like) Listed on Indonesia Stock Exchange (IDX) Period 2014-2018.
Ilyas, & Burton. (2013). Hukum Pajak.
Jati, A. W., & Jannah, W. (2022). Analisis Kinerja Keuangan Perusahaan Sebelum Pandemi dan Saat Pandemi Covid-19. Jurnal Akademi Akuntansi, 5(1), 34–46. https://doi.org/10.22219/jaa.v5i1.18480
Kalbuana, N., Christelia, S., Kurnianto, B., Purwanti, T., Tho’in, M., Penerbangan, P., & Curug, I. (2021). Pengaruh Ukuran Perusahaan, Leverage Dan Nilai Perusahaan Terhadap Tax Avoidance Kasus Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII). Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 12(2). www.idnfinancial.com.
Kurniasih, T., Ratna, M. M., Akuntansi, S. J., & Ekonomi, F. (2013). Dan Kompensasi Rugi Fiskal Pada Tax Avoidance. 18(1).
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.25105/jat.v7i1.6289
Marlinda, D. E., Titisari, K. H., & Masitoh, E. (2020). Pengaruh Gcg, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance. Ekonomis: Journal of Economics and Business, 4(1), 39. https://doi.org/10.33087/ekonomis.v4i1.86
Mustikasari, E. (2007). Kajian Empiris Tentang Kepatuhan Wajib Pajak Badan di Perusahaan Industri Pengolahan di Surabaya.
Oktavia, V., Jefri, U., & Kusuma, J. W. (n.d.). Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Tax Avoidance (Pada Perusahaan properti dan Real Estate yang Terdaftar di BEI Periode 2015-2018). Jurnal Revenue, 01(02). https://doi.org/10.46306/rev.v1i2
Pratiwi, N.P.D., Mahaputra, I.N.K.A. & Sudiartana, I.M. (2021). Pengaruh Financial Distress, Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016-2018.
Pura, R., & Bongaya Makassar, S. (2021). AkMen Nn Studi Komparatif Aspek Pengukuran Kinerja Keuangan Sebelum Dan Selama Pandemi Covid. 18, 135–143. https://e-jurnal.nobel.ac.id/index.php/akmen
Rahmawati, D., & Nani, D. A. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Tingkat Hutang Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan, 26(1), 1–11. https://doi.org/10.23960/jak.v26i1.246
Riskatari, N. K. R., & Jati, I. K. (2020). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan pada Tax Avoidance. E-Jurnal Akuntansi, 30(4), 886. https://doi.org/10.24843/eja.2020.v30.i04.p07
Sekaran, U., & Bougie, R. (2016). Research Method For Business : A Skill Building Approach.
Sekilas Tentang Visual Laporan Tahunan 2021. (DJP).
Soetan, T. A. (2018). Tax Planning for Organization Survival: How Relevant is Accounting Theory. In International Journal of Innovative Science and Research Technology (Vol. 3, Issue 8). www.ijisrt.com
Suciarti, C., Suryani, E., & Kurnia, K. (2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal of Accounting Auditing and Business, 3(2), 76. https://doi.org/10.24198/jaab.v3i2.28624
Sucipto, R. H. (n.d.). Analisis Kinerja Keuangan PT Telkom Sebelum dan Selama Pandemi Covid-19.
Undang-Undang Nomor 16 tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan pada Pasal 1 ayat 1. (2009).
Yulianty, A., Khrisnatika, M.E., Amrie Firmansyah, S.E. & MM, M.A. (2021). Penghindaran Pajak Pada Perusahaan Pertambangan Di Indonesia: Profitabilitas, Tata Kelola Perusahaan, Intensitas Persediaan, Leverage.
Published
2024-06-28
How to Cite
KARLINA, Ayu; WIRAJAYA, I Gde Ary.
Profitabilitas, Leverage, Ukuran Perusahaan, dan Tax Avoidance Pada Perusahaan Sektor Pertambangan.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 6, june 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/100643>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i06.p19.
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