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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Ekonomi Bisnis Jurnal Nasional Pengelolaan Energi MigasZoom Jurnal Penelitian Ekonomi Akuntansi (JENSI) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal Research of Economics and Bussiness Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen dan Ekonomi Kreatif Jurnal Mahasiswa Kreatif Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis International Journal of Electrical, Computer, and Biomedical Engineering (IJECBE) JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Journal of Computer Science Journal of Animal Research in Wetland Ecosystem Aktualita An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Prosiding SENTIMETER : Seminar Nasional Teknologi Informasi, Mekatronika, dan Ilmu Komputer
Muhammad Salman
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Journal : Journal Research of Economics and Bussiness

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Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan yang Terdaftar di BEI Puja Raihani, Puja Raihani; Muhammad Salman; Tuti Meutia
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.876

Abstract

This research aims to examine the effect of: (1) profitability on tax avoidance, (2) firm size on tax avoidance, (3) leverage on tax avoidance, (4) profitability, company size and leverage on tax avoidance simultaneously. This research is a quantitative research with the population in this research being 87 energy sector mining companies listed on the IDX, and a sample of 8 companies. The data analysis technique in this research uses descriptive statistical tests, classical assumption tests, t tests, simultaneous tests and determination tests (R2). The results of the t test for the profitability variable have a value of 0,004<0,05, which means that the profitability variable has a significant influence on tax avoidance.  The company size variable has a value of 0,000<0,05 which means that the company size variable has a significant influence on tax avoidance. The leverage variable has a value of 0.771 > 0.05, which means that the leverage variable does not have a significant influence on tax avoidance. The results of the F test obtained a value of 0.000 < 0.05, indicating that the variables used in this research simultaneously have a significant effect on tax avoidance. From the results of the coefficient of determination test, it was found that 30,3% of the dependent variable could be explained by the independent variable, while the remaining 69,7% was influenced by other factors not included in this research.
Co-Authors Abdurrahman Alayderous Afrah Junita Agus Putra AS Agustina Nurul Fajriah alfina, alfialfina Amrillah, Rizki Andika Rizki H Andri Soemitra Anis Wahdi Asnidar Eka Hero Ramadhani Hilda Deliana A Holila Hatta Ikhsan Abdullah Iqlima Azhar Iskandar Muda Junita Safitri Kalamullah Ramli Kumar, Narendar Kuras Purba Lubis, Aswadi Maria Ulfa Mayang Murni Muhammad Fahmil Kamal Muhammad Ridla Nasrul Kahfi Lubis Noera Iman Sari Nur Annisa Kadarwati Febriyani Nurlaila Nurliza Lubis Nursyam Andi Syarifuddin Puja Raihani, Puja Raihani Rahmad Tantawi Ridho Arifiansyah Rifki Ismal Rosna Dewi Safira Rizki Mawaddah Safrizal Salma Salsabila Salman Ahmad Khattak Samiullah Khan Saparuddin SIREGAR, BUDI GAUTAMA Sista Rizqiana Siti Rohani Sri Wahyuni Tri Aulia Tuti Meutia Ulin Nuha, Muhammad Azza Yenni Samri Juliati Nasution Yusrizal Zaenal Alamsyah