The Effect of Profitability, Leverage, Capital Intensity, and Company Size on Tax Avoidance in Mining Companies on IDX 2022-2024

Dikky Shofil Widad, Yuliati Yuliati

Abstract


This study aims to analyze the effects of profitability, leverage, capital intensity, and firm size on tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Data were collected through documentary analysis of the financial statements of 36 sample companies selected using purposive sampling, resulting in a total of 108 observations. The data analysis technique used was panel data regression with the assistance of Eviews 12 software. The results of the study indicate that, individually, profitability has a negative and significant effect on tax avoidance, while leverage, capital intensity, and company size do not have a significant effect on tax avoidance. However, collectively, all of these independent variables have a significant effect on tax avoidance practices. The conclusion of this study is that mining companies with high profitability tend to be more compliant in paying taxes to maintain their reputation in the eyes of the public and tax authorities.

Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, intensitas modal, dan ukuran perusahaan terhadap penghindaran pajak (tax avoidance) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Data dikumpulkan melalui analisis dokumentasi terhadap laporan keuangan 36 perusahaan sampel yang dipilih menggunakan teknik purposive sampling, sehingga diperoleh total 108 observasi. Teknik analisis data yang digunakan adalah regresi data panel dengan bantuan perangkat lunak EViews 12.

Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas berpengaruh negatif dan signifikan terhadap penghindaran pajak, sedangkan leverage, intensitas modal, dan ukuran perusahaan tidak berpengaruh signifikan terhadap penghindaran pajak. Namun, secara simultan, seluruh variabel independen tersebut berpengaruh signifikan terhadap praktik penghindaran pajak. Penelitian ini menyimpulkan bahwa perusahaan pertambangan dengan tingkat profitabilitas yang tinggi cenderung lebih patuh dalam memenuhi kewajiban perpajakannya guna mempertahankan reputasi di mata masyarakat dan otoritas perpajakan.


Keywords


Profitability; Leverage; Capital Intensity, Company Size; Tax Avoidance.

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References


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DOI: https://doi.org/10.24167/jemap.v9i2.15569

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