Pengaruh Profitabilitas dan Firm Size terhadap Tax Avoidance dengan Leverage sebagai Variabel Kontrol pada Sub Sektor Perusahaan Pertambangan Batubara yang terdaftar di BEI Tahun 2020 - 2024

Putri, Nadia Amlika (2026) Pengaruh Profitabilitas dan Firm Size terhadap Tax Avoidance dengan Leverage sebagai Variabel Kontrol pada Sub Sektor Perusahaan Pertambangan Batubara yang terdaftar di BEI Tahun 2020 - 2024. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective – his study aims to analyze the effect of profitability, as proxied by Return on Assets (ROA) and Return on Equity (ROE), and Firm Size on Tax Avoidance with Leverage as a control variable in coal mining subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period Design/Methodology/Approach – This study uses a quantitative method with secondary data obtained from companies' financial statements. The research population consists of 46 coal mining subsector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 32 companies with a total of 160 initial observations during the study period. After outlier treatment, 70 observations were used in the analysis. Data analysis was conducted using multiple linear regression processed with IBM SPSS Statistics 27. Findings – The results show that Return on Assets has no significant effect on Tax Avoidance. Return on Equity also has no significant effect on Tax Avoidance. Firm Size has no significant effect on Tax Avoidance. Leverage as a control variable also does not show a significant effect on Tax Avoidance. However, simultaneously, ROA, ROE, Firm Size, and Leverage have a significant effect on Tax Avoidance. Originality/Value – This study provides empirical evidence regarding the effect of profitability, as proxied by ROA and ROE, and Firm Size on Tax Avoidance by considering Leverage as a control variable in coal mining subsector companies in Indonesia during the 2020–2024 period. Agency Theory is used as the theoretical foundation to explain the relationship between companies' financial characteristics and management decisions regarding Tax Avoidance. This study is expected to provide additional empirical evidence to the tax literature and serve as information for companies, investors, and stakeholders in understanding corporate tax behavior.

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