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All Journal Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi dan Audit Syariah (JAAIS)
Permana, Cahya Bagus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Profitabilitas Dalam Memoderasi Tax Avoidance: Dilihat dari Ukuran Perusahaan Pertambangan di Indonesia Oktafiyani, Melati; Permana, Cahya Bagus
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1067.772 KB) | DOI: 10.28918/jaais.v2i1.4069

Abstract

Tax avoidance is an action designed to reduce the amount of tax required by the corporation. However, the agency theory is that opportunistic managers may reduce tax obligations through complex transactions, allowing them to evade or pursue their own interests. Hence, the need to examine the relationship between firm size, profitability, and tax avoidance is evident. This study aims to assess empirical relationships using a sample of mining listed companies in IDX over the period 2014 to 2019, using moderated regression analysis. The findings indicate that firm size affects the tax avoidance, but this relationship is not moderated by profitability.
Coal Mining Sub-Sectors in Taxation: An Overview of Characteristic Factors Permana, Cahya Bagus; Oktafiyani, Melati
Jurnal Penelitian Ekonomi dan Bisnis Vol. 7 No. 1 (2022): March 2022
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v7i1.4601

Abstract

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
Co-Authors Melati Oktafiyani