Agresivitas Pajak di Sektor Tambang: Analisis Komparatif Indonesia - Australia

Siti Annisa, Anissa Yuniar Larasati

Abstract


This study aims to analyze the effect of profitability, liquidity, and company size on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) and the Australian Securities Exchange (ASX) during the period 2019–2023. The method used is a quantitative approach with multiple linear regression analysis techniques, based on 40 observational data from eight companies selected through purposive sampling. The results of the study indicate that simultaneously, the variables of profitability, company size and liquidity have a significant influence on tax aggressiveness, but partially only the liquidity variable has no influence on tax aggressiveness, while the variable of company size has a significant positive influence inversely proportional to profitability which has a significant negative influence on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) and the Australian Securities Exchange (ASX) during the period 2019–2023. These findings indicate that the internal financial characteristics of companies have an important role in shaping tax planning strategies, especially in strategic sectors such as mining.

Keywords


Profitability; liquidity; firm size; tax aggressiveness; mining companies

Full Text:

PDF

References


Alkausar, B., Lasmana, M. S., Soemarsono, P. N., 2020. Tax Aggressiveness: A Meta Analysis in Agency Theory Perspective. TIJAB (The International Journal of Applied Business), 4(1), 52-62

Andriani, W., Ananto, R. P., Fitri, W. N., Aprila, D., 2023. Corporate Policy Strategy Based on Comparison of Financial Performance Due to the Impact of the Covid-19 Pandemic. Ilomata International Journal of Tax & Accounting, 4(1), 70–91.

Aprila, D., Andriani, W., Ananto, R. P., 2023. Financial Management of Nagari Owned Enterprises (BUMNAG) and Its Impact on Community Welfare. Jurnal Akuntansi Bisnis, 16(2), 210–225.

Arifin, M. A., 2020. Agresivitas Pajak Sektor Pertambangan Indonesia. Jurnal Keuangan Dan Bisnis, 18(2), 34–49.

Hudiyono, R. P., Larasati, A. Y., 2024. Pengaruh Penghindaran Pajak dan Ukuran Perusahaan Terhadap Biaya Utang. Accounting Insights Journal, 1(1), 48–63.

Jecky, Suparman, M., 2021. Efek Moderasi Pelaporan Berkerlanjutan dalam Pengaruh Praktik Penghindaran Pajak Terhadap Nilai Perusahaan. Akuntansi dan Manajemen, 16(2), 107–122.

Larasati, A. Y., Binekas, B., 2019. Pengaruh Tingkat Kepatuhan Wajib Pajak dan Efektivitas Program Tax Amnesty terhadap Penerimaan Pajak (Studi Kasus pada Kanwil Direktorat Jenderal Pajak Jabar 1). Jurnal Akuntansi Bisnis dan Ekonomi (JABE), 5(1), 1339–1354.

Ningsih, R. S., Handayani, D., Ramadhea Jr, S., 2024. Analisis Determinan Tax Avoidance Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2022. Jurnal Riset Akuntansi Politala, 7(1), 227–238.

Putri, H. W., Handayani, D., Djefris, D., 2018. Analisis Pengaruh Ukuran Perusahaan, Karakter Eksekutif, dan Kepemilikan Manajerial Terhadap Agresivitas Pajak (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017). Akuntansi Dan Manajemen, 13(1), 17–33.

Sari, Y. P., Handayani, D., Djefris, D., 2024. Pengaruh Beban Pajak, Profitabilitas, dan Perencanaan Pajak terhadap Manajemen Laba. Jurnal Ilmiah Ekonomi Manajemen Dan Akuntansi, 1(3), 183–191.

Septriani, Y., Zikrillah, R., Oliyan, F., 2023. Advertising Intensity, Good Corporate Governance, Dan Penghindaran Pajak Perusahaan. Jurnal Bisnis dan Akuntansi, 25(2), 379–394.

Sugiyono. 2024. Metode Penelitian Kuantitati, Kualitatif dan R&D. Bandung: Alfabeta.

Suryanto, S., Sofiyanti, U. O., 2022. Intensitas Modal, Profitabilitas, Agresivitas Pajak: Ukuran Perusahaan Sebagai Variabel Moderasi. Ecobisma (Jurnal Ekonomi, Bisnis Dan Manajemen), 9(1), 117–128.

Yulianty, A., Ermania Khrisnatika, M., Firmansyah, A., 2021. Penghindaran Pajak Pada Perusahaan Pertambangan Di Indonesia: Profitabilitas, Tata Kelola Perusahaan, Intensitas Persediaan, Leverage. Jurnal Pajak Indonesia (Indonesian Tax Review), 5(1), 20–31.




DOI: http://dx.doi.org/10.33087/ekonomis.v10i1.2620

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Ekonomis: Journal of Economics and Business Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: ekonomis.unbari@gmail.com, Phone: 0741-670700

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.