Skip to main content Skip to main navigation menu Skip to site footer
BIREV: Business and Investment Review Jurnal manajemen dan ekonomi terbaik
Articles
DOI: 10.61292/birev.202
Published: 2025-08-05

Pengaruh Profitabilitas, Leverage, Size, dan Intensitas Modal Terhadap Penghindaran Pajak: (Studi Kasus Pada Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2023)

Universitas Nusantara PGRI Kediri
Universitas Nusantara PGRI Kediri
Universitas Nusantara PGRI Kediri
profitability leverage size capital intensity tax avoidance

Abstract

Tax avoidance is a method implemented by taxpayers safely and legally because the method used to avoid taxes is in accordance with applicable tax provisions and the methods or efforts made tend to exploit loopholes (grey areas) contained in tax laws and regulations that can be used to minimize the amount of tax owed (Aini & Kartika, 2020). Several factors can influence the occurrence of tax avoidance, including profitability, leverage, size, and capital intensity. This study aims to examine the influence of Profitability, Leverage, size and capital intensity as factors that can cause tax avoidance either partially or simultaneously in the mining sector listed on the Indonesia Stock Exchange for the period 2019 - 2023. This study was conducted through a quantitative approach using secondary data, with a purposive sampling method to determine the sample studied. From 116 companies that became the population in this study, 180 annual financial reports were obtained from 36 companies that met the sample criteria. Data analysis techniques were in the form of descriptive statistics, classical assumption tests, Multiple Linear Regression Analysis, determinant coefficients and hypothesis testing using IBM SPSS Statistics software. The conclusion of this study is that (1) profitability, leverage, and size partially have a significant influence on tax avoidance. (2) capital intensity partially does not have a significant influence on tax avoidance. (3) profitability, leverage, size, and capital intensity simultaneously have a significant influence on tax avoidance.

References

  1. Aini, H., & Kartika, A. (2020). Pengaruh Profitabilitas, Leverage, Komisaris Independen,Ukuran Perusahaan dan Capital Intensity terhadapPenghindaran Pajak. Jurnal Ilmiah Komputerisasi Akuntansi, 15(1).
  2. Handayani, R., Purnama Sari, E., Prayogo, E., & Elvina, E. (2021). Faktor Internal Pendorong Terjadinya Penghindaran Pajak Pada Perusahaan Sektor Infrastruktur, Utilitas, Dan Transportasi. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 07(01), 115–124. https://doi.org/10.34204/jiafe.v7i1.3046
  3. IAI. (2019). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah. In STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH.
  4. Ilham, I. T. O., & Hasan, H. M. (2022). Determinan Tax Avoidance pada Perusahaan Pertambangan yang Dimoderasi oleh Insider Ownership. Owner, 6(2), 1350–1362. https://doi.org/10.33395/owner.v6i2.744
  5. Lukito, D. P., & Sandra, A. (2021). PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE. Jurnal Akuntansi, 10(2). https://doi.org/10.46806/ja.v10i2.803
  6. Masrurroch, L. R., Nurlaela, S., & Fajri, R. N. (2021). Pengaruh profitabilitas, komisaris independen, leverage, ukuran perusahaan dan intensitas modal terhadap tax avoidance. Journal FEB UNMUL, 17(1), 82–93. http://journal.feb.unmul.ac.id/index.php/INOVASI
  7. Piettojo, J. J., Murhadi, W. R., & Wijaya, L. I. (2022). Pengaruh Tata Kelola Perusahaan Terhadap Utang Perusahaan. The Manager Review, 4(1). https://doi.org/10.33369/tmr.v4i1.21145
  8. Prabowo, A., & Sahlan, R. (2022). PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL (MODERATING) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2019). Media Akuntansi Perpajakan, 6(2), 55–74. https://doi.org/10.52447/map.v6i2.5126
  9. Prihatini, C., & Amin, M. N. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap Dan Kualitas Audit Terhadap Tax Avoidance. Jurnal Ekonomi Trisakti, 2(2), 1505–1516. https://doi.org/10.25105/jet.v2i2.14669
  10. Rahma, A. A., Pratiwi, N., Mary, H., & Indriyenni, I. (2022). Pengaruh Capital Intensity, Karakteristik Perusahaan, Dan CSR Disclosure Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur. Owner, 6(1), 677–689. https://doi.org/10.33395/owner.v6i1.637
  11. Supriantikasari, N., & Utami, E. S. (2019). PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, CURRENT RATIO, EARNING PER SHARE DAN NILAI TUKAR TERHADAP RETURN SAHAM (Studi Kasus Pada Perusahaan Go Public Sektor Barang Konsumsi Yang Listing Di Bursa Efek Indonesia Periode 2015-2017). Jurnal Riset Akuntansi Mercu Buana, 5(1), 49. https://doi.org/10.26486/jramb.v5i1.814

How to Cite

Vamian, E., Winarko , S. P., & Puspita , E. (2025). Pengaruh Profitabilitas, Leverage, Size, dan Intensitas Modal Terhadap Penghindaran Pajak: (Studi Kasus Pada Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2023). Business and Investment Review, 3(6). https://doi.org/10.61292/birev.202