Rizky, Suci Rohmatul (2025) PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2023. Undergraduate thesis, UPN VETERAN JAWA TIMUR.
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Abstract
This study aims to analyze the effect of capital intensity, profitability, and leverage on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The research is motivated by the phenomenon of tax avoidance practices in the mining sector, which may reduce state revenue despite being legally compliant with tax regulations. The theoretical foundation applied is Agency Theory, which explains the conflict of interest between management (agents) and shareholders (principals) in managing tax burdens. The dependent variable in this study is tax avoidance, measured by the Effective Tax Rate (ETR), while the independent variables consist of capital intensity, profitability (Return on Assets/ROA), and leverage (Debt to Equity Ratio/DER). This research employs a quantitative approach with multiple linear regression analysis using financial report data from mining companies as the research sample. The sample was determined through purposive sampling, consisting of 30 companies and producing 90 observations over three years. The results indicate that capital intensity and profitability do not have a significant effect on tax avoidance, whereas leverage has a positive and significant effect. This finding suggests that the use of debt in mining companies can serve as a tax shield through interest expenses, thereby reducing tax obligations. The study is expected to contribute to the academic literature on tax management and provide practical insights for company management, investors, and policymakers in understanding the factors influencing tax avoidance practices.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Suci Rohmatul Rizky | ||||||||
| Date Deposited: | 30 Sep 2025 04:41 | ||||||||
| Last Modified: | 30 Sep 2025 04:41 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/44692 |
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