Determinasi Pengindaran Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia

Abstract

The effect of tax avoidance on profitability, leverage, and growth is investigated for companies in the mining industry listed on the Indonesian Stock Exchange. This study utilizes information obtained from the annual financial reports of the Indonesia Stock Exchange.  Purposive sampling is the method chosen as a sampling method with the data collected as secondary data. Data were analyzed with the help of multiple linear regression. The output of this study found that (1) tax avoidance was significantly affected by profitability, leverage, and firm size all at the same time. (2) There was a favorable and statistically significant relationship between income and the degree of tax avoidance. (3) Leverage had a substantial and beneficial effect on the amount of tax avoidance. (4) The size of the business had a notable and positive effect on the amount of tax avoidance