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Journal : Jurnal Administrasi Publik dan Bisnis (JaPaBis)

Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, Penghindaran Pajak pada Perusahaan Subindustri Produksi Batubara: pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan sub industri pertambangan coal production yang terdaftar di Bursa Efek Indonesia tahun 2019 - 2023. yanti, lisma; Agusiady, Ricky; Fitriana
Jurnal Administrasi Publik dan Bisnis Vol 7 No 1 (2025): Maret
Publisher : LPPM STIA Lancang Kuning Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36917/japabis.v7i1.222

Abstract

This study was conducted to analyze the influence of profitability, leverage, and sales growth on tax avoidance in coal production mining sub-industry companies listed on the Indonesia Stock Exchange in 2019 - 2023. The data in this study is secondary data derived from the annual reports of coal mining companies published on the Indonesia Stock Exchange in 2019, 2020, 2021, 2022, and 2023. Considering the relatively small number of populations, the sample determination uses saturated sampling, so the sample used in this study is 34 companies. Data analysis uses the panel data regression method. The results of the study show that the average value of the company's profitability is 0.024111, then the average value of the company's leverage is 0.0461943, for the average value of the company's sales growth is 0.2115858, and as many as 98 financial statements are indicated to be tax avoidance (CETR < 25%). Furthermore, profitability affects tax avoidance. Leverage has no effect on tax avoidance, and sales growth has no effect on tax avoidance. Simultaneously, profitability, leverage, and sales growth have an effect on tax avoidance with an R-Square value of 0.0837 (8.37%). The remaining 91.63% was influenced by other variables that were not studied in this study, such as: company size, corporate social responsibility, capital intensity, audit quality, etc.
Analisis Leverage, Firm Size, Intensitas Aset Dan Intensitas Persediaan Terhadap Tax Avoidance Pada Perusahaan Sektor Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 Kaloko, Hairiah; Kustiawan, Memen; Fitriana
Jurnal Administrasi Publik dan Bisnis Vol 7 No 1 (2025): Maret
Publisher : LPPM STIA Lancang Kuning Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36917/japabis.v7i1.224

Abstract

This research aims to analyze the influence of Leverage, Firm Size, Fixed Asset Intensity, and Inventory Intensity on Tax Avoidance in chemical sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The phenomenon of tax avoidance which causes global losses of up to 427 billion USD per year and an ETR value that is lower than the applicable tax rate for several chemical sector companies is the background for this research. The research used a purposive sampling method with 10 companies for 4 years, analyzing 40 financial reports. Data analysis used panel data regression with the Random Effect Model (REM) based on the results of the Chow Test (Probability 0.8069>0.05) and the Hausman Test (Probability 0.5156>0.05). The research results show that Leverage has a significant positive effect (0.0000≤0.05), Firm Size and Fixed Asset Intensity have a significant negative effect (0.0000≤0.05 and 0.0366≤0.05), while Inventory Intensity has no significant effect (0.4299≥0.05). Simultaneously, the four variables have a significant effect with a coefficient of determination of 99.20%. These findings imply the importance of company characteristics in tax avoidance practices. Companies are expected to evaluate tax planning to produce optimal tax management, while future researchers can research other sectors for maximum results
Co-Authors Abdul Gofur Abdul Haliq, Abdul Abdul Rahman Taher abdur rohman Adek Sri Wahyuni Adelia Nurwulan Andini Agus Santoso, Rachmat Aini, Adawiyyah Nuurul Aini aji brahma nugroho, aji brahma Alifia Ainun Rizky Alwiyah B, Siti Amalia, Nining Amazona, Gibraltar Jala amir, rahmi amrin Andi Agusniatih Andi Atira Andi Yaksa, Rully Anggilia Yuliani Susanti Anggraeni, Egi Anik Wijayanti Ansori Apriyanti Arfah Arif Setiawan Aritiastary Arsianita Nur Fattah Aryani, Heny Asti, A. Sri Wahyuni Astutik, Yekti Dwi Puji Aswar Auliq, M. Aan Azahra, Syifa Salsabila Basri Umar Bastiana Bayu Putra, Bayu Budi Utami, Dela Wijayanti Budiman Darmawan, Donny Darmawati Dasa Ismaimuza Della Adelia, Della Desta, Senki Deswarni , Dini Dewati Kahar Dhani, Aulia Dian Pertiwi, Adharina Didi Suhendi Djogo, Ony Dyah Kusuma Arnovita Edelweiss, Mozza Pinkan Eko Miswanto Endang Ruchiyat Endang Switri Erlinawati Evi Suaebah Faidah Yusuf Faisal, Ijang Fajarini Fajarna, Farah Farida Yuliati, Farida Farida Yuliaty Fathinatun Nahdah Fathurrahmi Fauzia Dedi Fawzia Andiena Felishia Serafine Hermanto Fida’ Husain Fikri, Alva Hizamul Fina Fatimatus Zahro Fitri Umayah Fitri, Elly Fitri, Nurur Freddi Sarman Frestiken Puspita Afianindha Frida Ulfa Ernawati Frieska Windi Nur Islami Habeahan, Immanuel Hardiana, Erni Hartutik , Sri Hastuti Syahnita, Hastuti Herwin Hesti Putri Setianingsih I Gusti Nyoman Trianantha Jaya Idal Fitri Imamah, Zakiyyatul Inka Adhuha Nur Fadilah Iwan Iskandar JAMILAH Jaweda, Priya Mitra Cahya Jayadi Putra, Eka Joko Sudarsono Juniman Kadarisman, Sumeidi Kaloko, Hairiah Kelik Purwanto Kosasih Kristiawan, Irfandi Kumala, Cynthia Intan Kurniasih, Aas Kusnadi, Iwan Kustiawan, Memen Lestari, Nurita Apridiana Lilis Karlina Lisma Yanti, Lisma Lubis, Nita Andriani Luthfiana Nurkusuma Ningtyas Luthfiyyah, Alya Lydia Rohmawati M. Amirullah Manah Rasmanah Marsel Pasaribu Marshanda, Novi Matriadi, Faisal Maudy Angkabrata Maulida Mustaqim Haq Mawadah, Zahrotul Mayroza Wiska Mersil Meylan Adam Mirza Alifiah Diani Muh. Bahly Basri MUHAMMAD ANWAR Muhammad Ferdiansyah, Muhammad MUHAMMAD ILHAM Muhammad Zulfikar Mujahid mulyani, sri rochani Munasir Mutia, Liza Mutiara Mashita Diapati Mutmainah, Nur Nabila Triana Nafi’a, Ilman Nanik Asmawati Neilul Khalisa Nias Sirupang Niladitya, Ridha Nirwana Nisrina, Zalfaa Nopi Anggista Putri Nopi Anggista Putri, Nopi Anggista Novanti E.Yauma Nur Ain Nur Istiana Makarau Nuralfiah, Cahyanti Nurbaiti Nurhasanah Nurhayadi Nurhayati Nurjanah, Dina Ilham Nurkhaeriyah Nurkhaeriyah Nurlailah Nurul Fadzlin Nurul Hidayati Nurung, Ayyub Harly Pangaribuan, Tumewa Panjaitan, Biller Pramardika, Dhito Dwi Pratiwi, Ananda Dwi Priescilla Arlyani Putra, Dwi Putri Nur Alizah Putri, Hesti Putri, Nur Adhadila Putri, Safridha Kemala Putriani, Olif Delfia R Rhoedy Setiawan Rachel Juniar Laturu Rachmat Agus Santoso Rachmat Kosman, Rachmat Rahman, Safriana Rahmawati, Nira Rahmi Khalida Rasimin Ratu Matahari Ricky Agusiady Ririn Parmita Ririn, Ririn Parmita Riski Anisa, Riski Rizkah Rosmala Dewi Rosmiati, Karolina Ruriyansi Rusli Safridha Kemala Putri Safrina Safwan Salwa, Akhla Santi Sandra Santi, Yulia Septi Gumiandari SEPTI WULANDARI Setyawan, Herry Sfandy Rusly Sheilla, Putri Shofiyanti Nur Zuama Siska Nuryanti, Siska Sita Awalunisah Siti Hadijah SITI MARYAM Siti Zuhroh Sitti Amirah Sitti Rahmi Situmorang, Paska Ramawati Slamet Firdaus Sonia Febriyanti Sri Nurhayati Sri Rochani Sri Winarti Sudarmiatin Suhertina Sukarno SULASTRI Sunaidi, Yanti Sunarsih Sutarto , Agus Syahrir, Syamsul Syaidina, Salma Syarief , Faisal Tarknkhimba Tatiana Taufan Nugroho Taufik Zulfikar Thaslifa Tia Ariani Salsabila Titi Lasmini Tri Rizkiyanti Alwi Uswatul Hasni Utama Alan Deta Veni Mornalita Vip Paramarta Wadud , Muhammad Wafa Maftuhin, Wafa Wardati, Nanda Kurnia WARDHANI, SRI MURI DASA Wibowo, Achmad Agung Wicaksono, Darma Arif Wijaya, Hansen Arif WULANDARI Yanti, Yeni Irma Yenda Puspita Yulfiana Yulianty, Farida Yusra, Affan Zaenal Aripin ZAINUL ARIFIN IMAM SUPARDI Zubaidah R, Zubaidah Zulfikar Zulfikri