PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR MATERIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024)

Rana Indriansyah; Ermadiani Ermadiani; Rina Tjandrakirana

doi:10.36546/jm.v14i4.2036

Rana Indriansyah Universitas Sriwijaya
Ermadiani Ermadiani Universitas Sriwijaya
Rina Tjandrakirana Universitas Sriwijaya

DOI: https://doi.org/10.36546/jm.v14i4.2036

Keywords: Firm Size, Liquidity, Profitability, Tax Avoidance

Abstract

This study aims to examine the effect of firm size, profitability, and liquidity on tax avoidance among material sub-sector mining companies listed on the Indonesia Stock Exchange during 2022–2024. The study employs a quantitative approach using secondary data obtained from companies’ financial statements. The population consisted of 105 companies, while the sample was selected using purposive sampling based on listing status during the research period, completeness of financial statements, and profitability in each year. The final sample comprised 33 companies or 99 observations. Tax avoidance was measured using the Effective Tax Rate, firm size using the natural logarithm of total assets, profitability using Return on Assets, and liquidity using the Quick Ratio. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, partial significance testing, and the coefficient of determination with IBM SPSS Statistics 27. The results indicate that firm size has a significant effect on tax avoidance, while profitability and liquidity do not have significant effects. The coefficient of determination is 0.090, indicating that the model explains 9% of the variation in tax avoidance, while the remaining 91% is attributable to factors outside the model. The findings indicate that firm size is associated with tax avoidance in the observed sample, whereas profitability and liquidity do not appear to be significant determinants during the study period.

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR MATERIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024)

Abstract

References

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