KURNIAWAN, JOSHUA RICHARD (2023) PENGARUH PROFITABILITAS, THIN CAPITALIZATION, DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Batubara Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2021). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Meskipun menghasilkan nilai ekonomi yang fantastis, kontribusi pajak dari perusahaan pertambangan batubara sangatlah minim. Permasalahan ini adalah akibat dari ketidakpatuhan dan praktik tax avoidance dalam sektor batubara. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, thin capitalization, dan financial distress terhadap tax avoidance. Objek pada penelitian ini adalah perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia periode 2014 – 2021. Penelitian ini dilakukan terhadap 5 (lima) sampel perusahaan pertambangan batubara dengan menggunakan data kuantitatif. Uji analisis yang dilakukan pada penelitian ini adalah uji analisis regresi linear berganda dengan menggunakan software SPSS 25. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance. Ketika tingkat profitabilitas meningkat, maka semakin besar keinginan perusahaan melalui manajemennya melakukan praktik tax avoidance. Thin capitalization berpengaruh negatif dan signifikan terhadap tax avoidance. Semakin tinggi jumlah utang perusahaan, maka semakin perusahaan dapat menghemat beban pajaknya melalui beban bunga yang dapat dikurangkan dengan penghasilan kena pajak. Sementara itu, financial distress tidak memiliki pengaruh terhadap tax avoidance. Tanpa melakukan praktik tax avoidance pun, perusahaan dalam kondisi financial distress dapat memanfaatkan kompensasi dari kerugian fiskal pada tahun sebelumnya untuk mengurangi beban pajak pada tahun berikutnya atau bahkan perusahaan tersebut tidak perlu membayar pajak sama sekali jika keuntungan yang diperoleh perusahaan belum mampu menutupi kerugian fiskal perusahaan di tahun sebelumnya. Kata Kunci: Profitabilitas, Thin Capitalization, Financial Distress, Tax Avoidance Although it produces fantastic economic value, tax contributions from coal mining companies are minimal. This problem is a result of non -compliance and the practice of tax avoidance in the coal sector. This study aims to determine the effect of profitability, thin capitalization, and financial distress on tax avoidance. The object of this study was a coal mining company listed on the Indonesia Stock Exchange for the 2014-2021 period. This study was conducted on 5 (five) samples of coal mining companies using quantitative data. The analysis test conducted in this study was the multiple linear regression analysis test using SPSS 25 software. The results of this study showed that profitability had a positive and significant effect on tax avoidance. When the level of profitability increases, the greater the company's desire through its management to practice tax avoidance. Thin capitalization has a negative and significant effect on tax avoidance. The higher the amount of company debt, the more companies can save their tax burden through interest expenses that can be deducted from taxable income. Meanwhile, financial distress does not influence tax avoidance. Without practicing tax avoidance, the company in financial distress conditions can take advantage of compensation from fiscal losses in the previous year to reduce the tax burden in the following year, or even the company does not need to pay taxes at all if the profits obtained by the company have not been able to cover the company's fiscal losses in the previous year. Keywords: Profitability, Thin Capitalization, Financial Distress, Tax Avoidance
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218110081 |
| Uncontrolled Keywords: | Profitability, Thin Capitalization, Financial Distress, Tax Avoidance |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 18 Apr 2023 04:14 |
| Last Modified: | 18 Apr 2023 04:14 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/76605 |
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