PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI PERIODE 2023-2024

YOGA ADHA PRATAMA, . (2026) PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI PERIODE 2023-2024. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh Profitabilitas, Leverage, dan Petumbuhan Penjualan terhadap Penghindaran Pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2023–2024. Sampel penelitian yang digunakan dalam penelitian ini sebanyak 119 observasi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2023–2024. Teknik pengambilan sampel yang digunakan adalah random sampling. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi dengan menggunakan aplikasi IBM SPSS Statistics 25. Penghindaran Pajak dalam penelitian ini diproksikan menggunakan Effective Tax Rate (ETR), Profitabilitas diukur menggunakan Return on Assets (ROA), Leverage diukur menggunakan Debt to Asset Ratio (DAR), dan Pertumbuhan Penjualan diukur menggunakan Sales Growth. Hasil penelitian menunjukkan bahwa Profitabilitas berpengaruh signifikan terhadap Effective Tax Rate dengan arah positif, yang menunjukkan bahwa peningkatan Profitabilitas berkaitan dengan peningkatan Effective Tax Rate atau penurunan tingkat Penghindaran Pajak. Leverage berpengaruh signifikan terhadap Effective Tax Rate dengan arah positif, yang menunjukkan bahwa peningkatan Leverage berkaitan dengan peningkatan Effective Tax Rate atau penurunan tingkat Penghindaran Pajak. Pertumbuhan Penjualan tidak berpengaruh signifikan terhadap Effective Tax Rate. Secara simultan, Profitabilitas, Leverage, dan Sales Growth berpengaruh signifikan terhadap Effective Tax Rate. Nilai Adjusted R Square sebesar 0,090 menunjukkan bahwa Profitabilitas, Leverage, dan Sales Growth mampu menjelaskan sebesar 9% variasi Effective Tax Rate, sedangkan 91% lainnya dijelaskan oleh faktor lain di luar model penelitian. Pada penelitian selanjutnya, diharapkan dapat menggunakan periode penelitian yang lebih panjang, memperluas objek penelitian pada sektor industri lainnya, serta menambahkan variabel lain yang berpotensi memengaruhi Tax Avoidance dan menggunakan proksi Tax Avoidance lainnya agar dapat memberikan gambaran yang lebih komprehensif mengenai praktik Tax Avoidance. ***** This study aims to determine and examine the effect of Profitability, Leverage, and Sales Growth on Tax Avoidance in mining companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The sample used in this study consisted of 119 observations of mining companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The sampling technique used was random sampling. The data analysis techniques used were descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination using IBM SPSS Statistics 25. Tax Avoidance in this study was proxied by the Effective Tax Rate (ETR), Profitability was measured using Return on Assets (ROA), Leverage was measured using Debt to Asset Ratio (DAR), and Sales Growth was measured using sales growth. The results showed that Profitability had a significant positive effect on the Effective Tax Rate, indicating that an increase in Profitability was associated with an increase in the Effective Tax Rate or a decrease in the level of Tax Avoidance. Leverage had a significant positive effect on the Effective Tax Rate, indicating that an increase in Leverage was associated with an increase in the Effective Tax Rate or a decrease in the level of Tax Avoidance. Meanwhile, Sales Growth had no significant effect on the Effective Tax Rate. Simultaneously, Profitability, Leverage, and Sales Growth had a significant effect on the Effective Tax Rate. The Adjusted R Square value of 0.090 indicates that Profitability, Leverage, and Sales Growth explained 9% of the variation in the Effective Tax Rate, while the remaining 91% was explained by other factors outside the research model. Future research is expected to use a longer research period, expand the research object to other industrial sectors, and include other variables that may affect Tax Avoidance and other Tax Avoidance proxies to provide a more comprehensive understanding of corporate Tax Avoidance practices.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Prof. Dr. Mardi, M.Si.; 2). Ati Sumiati, M.M.
Subjects:	Manajemen > Manajemen , Business
Divisions:	FE > S1 Pendidikan Ekonomi
Depositing User:	Yoga Adha Pratama .
Date Deposited:	28 Aug 2026 01:44
Last Modified:	28 Aug 2026 01:44
URI:	http://repository.unj.ac.id/id/eprint/73306

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