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All Journal Journal of Taxation Analysis and Review
Ineu Dewi Santika
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
Economics, Econometrics & Finance

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THE EFFECT OF PROFITABILITY, LEVERAGE, AND CORPORATE GOVERNANCE ON TAX AVOIDANCE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE AND MALAYSIA EXCHANGE FOR THE PERIOD 2018-2020 Ineu Dewi Santika; Daeng M. Nazier
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 2 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i2.1216

Abstract

The aims of this study to examine the effect of profitability, leverage, and corporate governance on tax avoidance in the period 2018-2020. The population in this study was mining companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange during the 2018-2020 period. The research sample was determined by using purposive sampling technique with predetermined criteria so that obtain 24 mining companies that meet the requirements with observations for 3 consecutive years resulting in a total of 72 samples. The indicator for measuring tax avoidance uses the Cash Effective Tax Rate (CETR). The data used in this study were obtained from secondary data in the form of annual financial reports sourced from www.idx.co.id and www.bursamalaysia.com. The data analysis technique used in this study is the multiple linear regression method. The results of this research show that the variables of profitability, leverage, and corporate governance have a simultaneous effect on tax avoidance. However, the variables of profitability, leverage, and corporate governance do not have partial significant effect on tax avoidance.
THE EFFECT OF PROFITABILITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE (Empirical Study on Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020) Ineu Dewi Santika; Indah Umiyati; Sri Mulyati
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1225

Abstract

The purpose of this study is to examine the effect of profitability and corporate governance on tax avoidance. Corporate governance in this study is measured by proxy independent commissioners, audit quality, and managerial ownership. This study uses a population of Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020. The method of determining the sample used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis. The results of this study indicate that the variables of profitability and managerial ownership have a significant positive effect on tax avoidance, while the independent commissioner and audit quality variables have no significant effect on tax avoidance.
Co-Authors Daeng M. Nazier Indah Umiyati Sri Mulyati