Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2020

Fakhrina Marsya Primandita ; Dian Nirmala Dewi ; Artie Ardhita Rachman
JURNAL RISET AKUNTANSI 📅 2024 Vol 2, No 4 🔗 DOI: 10.54066/jura-itb.v2i4.2724
Abstract
This study aims to examine the influence of profitability, firm size, and financial distress on tax avoidance. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2020. This research utilizes secondary data obtained from the financial statements of mining companies listed on the IDX from 2016 to 2020, which were downloaded from www.idx.co.id. The population of this study consists of 86 mining companies listed on the IDX during 2016-2020. Purposive sampling was employed to select a sample of 102 observations for analysis using multiple linear regression. The findings reveal that firm size and financial distress have a significant impact on tax avoidance, while profitability does not have a significant effect on tax avoidance.
Keywords
Profitability; Size; Financial Distress; Avoidance
How to Cite

Fakhrina Marsya Primandita, et al. (2024). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2020 . JURNAL RISET AKUNTANSI, 2(4). https://doi.org/10.54066/jura-itb.v2i4.2724

Fakhrina Marsya Primandita; Dian Nirmala Dewi; Artie Ardhita Rachman, "Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2020 ," JURNAL RISET AKUNTANSI, vol. 2, no. 4, 2024.

Fakhrina Marsya Primandita; Dian Nirmala Dewi; Artie Ardhita Rachman. "Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2020 ." JURNAL RISET AKUNTANSI, vol. 2, no. 4, 2024.

Fakhrina Marsya Primandita; Dian Nirmala Dewi; Artie Ardhita Rachman. "Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2020 ." JURNAL RISET AKUNTANSI 2, no. 4 (2024).

Fakhrina Marsya Primandita, et al. (2024) 'Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2020 ', JURNAL RISET AKUNTANSI, 2(4). doi: 10.54066/jura-itb.v2i4.2724.

Fakhrina Marsya Primandita; Dian Nirmala Dewi; Artie Ardhita Rachman. Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2020 . JURNAL RISET AKUNTANSI. 2024;2(4).

Artikel Terkait

Can Green Practices Reduce Tax Avoidance? Linking Environmental Performance and Sustainability

Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan

Exploring the Pathways: Good Corporate Governance, Intellectual Capital, and Financial Distress

Benny Oktaviano; Edi Triwibowo; Sindik Widati

Triple Bottom Line Insights: Corporate Social Responsibility as a Moderator Between Green Accounting and Firm Value

Edi Triwibowo; Wisnu Setyawan; Dian Sulistyorini Wulandari

Corporate Responsibility and Earnings Management: Does Firm Size Act as a Mediator

Agus Fuadi; Vista Yulianti; Ahmad Bukhori Muslim

Tax Minimization sebagai Pemoderasi pada Pengaruh Exchange rate terhadap Transfer pricing

Sofyan Hadi Febrianto; Eni Srihastuti; Dewi Wungkus Antasari

Pendekatan VECM : Kemiskinan di Kabupaten Mandailing Natal

Amnah Faridah Hasibuan; Khairina Tambunan; Imsar Imsar
Tren Sitasi Jurnal