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All Journal Jurnal Ilmu Dasar BERKALA SAINSTEK Pelita Perkebunan UNEJ e-Proceeding ALCHEMY Jurnal Penelitian Kimia J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Social, Humanities, and Educational Studies (SHEs): Conference Series Jurnal Pengabdian Masyarakat IPTEKS JIIP (Jurnal Ilmiah Ilmu Pendidikan) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Computational and Experimental Research in Materials and Renewable Energy (CERiMRE) JOLLT Journal of Languages and Language Teaching Journal of Agriculture and Applied Biology Journal of Agriculture and Applied Biology ( JAAB) Studies in English Language and Education Indonesian Chimica Letters InSTEM al Kimiya : Jurnal Ilmu Kimia dan Terapan Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi
Dwi Indarti
Jurusan Kimia Fakultas MIPA, Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Journal : Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi

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Pengaruh Kinerja Keuangan terhadap Penghindaran Pajak di Perusahaan Tambang yang Terdaftar di BEI (Studi Kasus Perusahaan Tambang pada Tahun 2016-2020) Indarti, Dwi; Bambang Ahmad Indarto; Fitri Dwi Jayanti
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Juli
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v3i2.2443

Abstract

Many cases of tax avoidance are often carried out by large companies in Indonesia which are very detrimental to state revenues. One of them is the mining sector company which is the fourth largest tax contributor in Indonesia. The purpose of this study is to determine the effect of return on assets, leverage and capital intensity on tax avoidance. This study uses quantitative research methods and uses secondary data in the form of the company's annual financial reports. The population in this study were all mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The sample used in this study used the purposive sampling method to obtain 20 companies during the observation period of 5 consecutive years, so that 100 samples were obtained. The results of this study indicate that return on asset has a significant effect on tax evasion. Leverage has no significant effect on tax avoidance. Capital intensity has no significant effect on tax avoidance. Abstrak Banyak kasus penghindaran pajak kerap dilakukan oleh perusahaan-perusahaan besar di Indonesia yang sangat merugikan bagi penerimaan negara. Salah satunya yaitu perusahaan sektor pertambangan yang menjadi penyumbang pajak terbesar keempat di Indonesia. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh return on asset, leverage dan intensitas modal terhadap penghindaran pajak. Penelitian ini menggunakan metode penelitian kuantitatif dan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan. Populasi pada penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 hingga 2020. Sampel yang digunakan pada penelitian ini menggunakan metode purposive sampling didapat 20 perusahaan selama periode pengamatan 5 tahun berturut-turut, sehingga didapat 100 sampel. Hasil penelitian ini menunjukkan bahwa return on asset berpengaruh signifikan terhadap penghindaran pajak. Leverage tidak berpengaruh signifikan terhadap peng
Co-Authors A Asnawati Agus Wedi Pratama Ahmad Turidi Amiyati, Dewi Rara Anak Agung Istri Ratnadewi Apriliana, Gepsa Apriliasari, Yekti Asnawati Asnawati Asnawati Asnawati Asnawati Asnawati, A. Badrut Tamam Ibnu Ali Bambang Bambang Ahmad Indarto Bambang Piluharto Bambang Piluharto Birgitta Dian Saraswati Busroni, Busroni Christine Manara D. Iwan Setiawan Denny Trias Utomo, Denny Trias Dharmawan, Aditya Dwiki Diah Ayu Nur Sholehah Dwi Jayanti, Denik DWI SURYANTO Eka Surya Buana, Eka Surya Elis Nur Farida, Elis Nur Fatwa, Muhammad Iqbal Fauziyah, Kamelia Rizqi Fikri, Nabhan Ali Firmanto, Hendy Fitri Dwi Jayanti Gembong Kesuma B HARDIAN SUSILO ADDY Henry Adi Syahputra Sidabutar Heny Yunita Novianti I Nyoman Adi Winata Ika Oktavianawati Irmawati, Nurisda Eva Khofifah, Marhamatul Komsiyah, Komsiyah Kristi, Maganda Ananda Manar, Marsandi Marahayu, Mustika Maulidiya, Erlina Muhammad Firdaus Muhammad Reza Nanda Widayanti Neran Neran Novita Andarini Novitasari Novitasari Nurlia, Vera Priza Pandunata Purwatiningsih Purwo Handoko, Donatus Setyawan Putri, Sella August Putri, Sella August Rizqon Rizqon S. Purwo Handoko, Donatus Simorangkir, Christien Siti Nur Jannah Siti Rofiqoh, Siti Sudarko Sulistyo, Yudi Aris Sulistyowati, Fitri Tanti Haryati Tinok Dwi Ananda Tri Mulyono Tri Mulyono Ula, Mohammad Munal Wuryanti Handayani Yeni Maulidah Muflihah Yudi Aris Sulistiyo, Yudi Aris Zulfikar Zulfikar