Jurnal Penelitian Ekonomi dan Bisnis
Vol 7, No 1 (2022): Jurnal Penelitian Ekonomi dan Bisnis

Coal Mining Sub-Sectors in Taxation: An Overview of Characteristic Factors

Cahya Bagus Permana (Department of Accounting, Faculty of Economics and Business, Universitas Dian Nuswantoro)
Melati Oktafiyani ([SCOPUS ID: 57210703956] Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro)

Article Info

Publish Date
30 Mar 2022


Tax Avoidance is a legal effort made by companies to minimize the payment of their business tax obligations to the tax authorities by taking advantage of existing tax regulation loopholes or those that have not been regulated in statutory regulations. Even if this action is legal, the government does not want it because it is unable to optimize tax revenues. Moreover, the company will benefit from tax avoidance whenever possible. This study aims to determine whether firms’ characteristics variables influence tax avoidance. This study covers a population of 25 coal mining companies listed on the Indonesia Stock Exchange from 2014 to 2019. Using a purposive sampling technique, eight coal mining companies were selected as part of this study. The study uses SPSS data processing tools, and the data is analysed by multiple linear regression analysis. The findings showed that the firm characteristics represented by the variables of size, leverage, age, and sales growth did not affect tax avoidance, while the profitability variable affected tax avoidance. The results indicate that the variability of firm characteristics may explain the Tax Avoidance of 18.9%, while the remaining 81.1% can be explained by other variables. Keywords:sizeprofitabilityleveragesales growthtax avoidance

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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance


JPEB is a periodical publication (two times a year, in March and September) with the primary objective to disseminate scientific articles in the fields of management, economics, accounting, and islamic economics. JPEB is accept your manuscript both written in Indonesian or ...