Published: 2025-10-01

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

DOI: 10.35870/jemsi.v11i5.5259

Zulhayani Zulhayani, Djunita Permata Indah, Vitriyan Espa
  • Zulhayani Zulhayani: Universitas Tanjungpura
  • Djunita Permata Indah: Universitas Tanjungpura
  • Vitriyan Espa: Universitas Tanjungpura

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

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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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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: October 1, 2025

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Author Biographies
Zulhayani Zulhayani
Google Scholar ResearchGate ORCID

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
Google Scholar ResearchGate ORCID

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
Google Scholar ResearchGate ORCID

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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