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Pengaruh Profitabilitas, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Penghindaran Pajak pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia

  • Zulhayani Zulhayani1*
  • Djunita Permata Indah2
  • Vitriyan Espa3
1,2,3 Tanjungpura University image/svg+xml
* Corresponding Author: Zulhayani Zulhayani

Abstract

This study aims to analyze the effect of profitability, capital structure, and company growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange. The background of this research is the high level of tax avoidance practices in the mining sector, which can reduce the state's potential revenue. The research utilizes secondary data derived from financial reports of companies spanning the years 2018 to 2024. A quantitative approach is applied through multiple linear regression analysis. Profitability is assessed using the Return on Assets (ROA) ratio, while capital structure is evaluated based on the Debt to Equity Ratio (DER). Additionally, company growth is measured by the yearly increase in assets. The results show that profitability, capital structure, and company growth do not have a significant effect on tax avoidance. These findings suggest that tax avoidance practices in the mining sector are influenced by other factors beyond the three variables studied. The conclusion highlights the importance of strengthening regulations and oversight to suppress tax avoidance practices, as well as the need for further research considering external and non-financial factors.

Keywords

Profitability Capital Structure Company Growth Tax Avoidance Mining Sector

How to Cite

Citation Format
Zulhayani, Z., Indah, D. P., & Espa, V. (2025). Pengaruh Profitabilitas, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Penghindaran Pajak pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 4873-4882. https://doi.org/10.35870/jemsi.v11i5.5259

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Author Biographies

Zulhayani Zulhayani, Tanjungpura University

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Jalan Prof. Dr. Hadari Nawawi, Bansir Laut, Pontianak Tenggara, Kota Pontianak, Kalimantan Barat, Indonesia.

Djunita Permata Indah, Tanjungpura University

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Jalan Prof. Dr. Hadari Nawawi, Bansir Laut, Pontianak Tenggara, Kota Pontianak, Kalimantan Barat, Indonesia.

Vitriyan Espa, Tanjungpura University

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Jalan Prof. Dr. Hadari Nawawi, Bansir Laut, Pontianak Tenggara, Kota Pontianak, Kalimantan Barat, Indonesia.

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Copyright (c) 2025 Zulhayani Zulhayani, Djunita Permata Indah, Vitriyan Espa

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This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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