Title: DETERMINANTS OF TAX AVOIDANCE IN MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2013-2017
Author: DAVID LUNTAN
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This research aims to examine and analyze the influence of company financial ratios consisting of profitability, financial leverage, liquidity and company size on tax avoidance carried out by mining companies from 2013 to 2017. Tax avoidance carried out by companies is explained using the cash ETR proxy. This research was conducted using a correlational research type. The type of data used is secondary data collected from financial reports from related mining companies listed on the Indonesia Stock Exchange. Research sampling was carried out using a purposive sampling method. In data analysis techniques, this research uses panel data regression analysis, because it uses cross-section and time-series data. The results of the research explain that liquidity and company size have a negative effect on avoidance carried out by mining companies, which explains that an increase in the value of the current ratio and company assets will have an impact on increasing indications of tax avoidance carried out by companies, because there is a decrease in the value of cash ETR. Profitability has a positive effect on tax avoidance carried out by mining companies, which explains that an increase in company profits has an impact on reducing indications of tax avoidance carried out by companies, because there is an increase in the cash ETR value. Financial leverage shows that there is no influence on tax avoidance by mining companies.
Keywords: Profitability, Financial Leverage, Liquidity, Company Size, Tax Avoidance, and cash ETR.
Sources: http://repository.unair.ac.id/92244/
