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Juli Ratnawati
Universitas Dian Nuswantoro
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Journal : Bilancia : Jurnal Ilmiah Akuntansi

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2019 Oktariani Khoirunissa; Juli Ratnawati
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 1 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

Tax avoidance is an activity accomplished to preclude a company from tax obligations legally since this action does not violate the law. This study is aimed at examining and analyzing the effects of ROA, leverage, company size, and sales growth against tax avoidance. This study is categorized as quantitative research utilizing secondary data gathered from financial statements and annual reports. The population in this study encompases 47 mining companies listed on Indonesia Stock Exchange (IDX) during the year 2018-2019. The sample of this study was selected by utilizing purposive sampling method, and eventually 58 samples or 29 companies for 2 years could be attained. This study also utilized the techniqes of analytical and descriptive statistics, classic assumption test, multiple linear regression, and hypothesis test. The results demonstrate that ROA and sales growth significantly affect tax avoidance. Conversely, leverage and company size do not affect it. Penghindaran pajak (tax avoidance) ialah kegiatan yang dilakukan dan ditujukan agar kewajiban pajak bisa dihindari secara legal karena tidak berseberangan dengan ketetapan UU. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Return On Assets (ROA), Leverage, Ukuran Perusahaan, dan Sales Growth terhadap Penghindaran Pajak. Penelitian ini termasuk penelitian kuantitatif dengan mengaplikasikan data sekunder, yakni laporan keuangan dan laporan tahunan. Populasinya melibatkan 47 perusahaan pertambangan yang ada di BEI selama tahun 2018-2019. Sampel pada penelitian ini dipilih dengan menerapkan metode purposive sampling yang akhirnya didapatkan 58 sampel atau 29 perusahaan selama 2 tahun. Penelitian dijalankan dengan mengaplikasikan teknik analisis statistik deskriptif, uji asumsi klasik, regresi linier berganda, dan uji hipotesis. Hasil penelitian mengindikasikan bahwa ROA dan sales growth memengaruhi penghindaran pajak, sementara leverage dan ukuran perusahaan tidak memengaruhinya.
Co-Authors Abu Salam Achmad Wahid Kurniawan Agung Sedayu Andre Teguh Santoso Aries Setiawan Astrid Putri Adila Rasya Budi Widjajanto Dian Indriana Hapsari Guruh Taufan Hariyadi Ida Farida Imang Dapit Pamungkas Khanif Satriani Citra Mustakim Kusmiyati Kusmiyati Nataliastyo Tah Oktariani Khoirunissa Prihandono, Adi Ratna Pratiwi Sasono Wibowo Vidia Mey Saroh Widyatmoko Karis