Analysis of Leverage, Profitability, and Tax Burden on Tax Avoidance among Coal Mining Issuers in Indonesia

Sindy Nurriska Sari; Osmad Muthaher

doi:10.63922/ijebir.v5i05.5467

Sindy Nurriska Sari Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Islam Sultan Agung Semarang
Osmad Muthaher Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Islam Sultan Agung Semarang

DOI: https://doi.org/10.63922/ijebir.v5i05.5467

Keywords: Coal Mining Companies, Leverage, Profitability, Tax Avoidance, Tax Burden.

Abstract

Tax avoidance practices are a concern because they have the potential to reduce state revenues even when implemented in accordance with applicable tax regulations. This study aims to analyze the effect of leverage, profitability, and tax burden on tax avoidance in coal mining subsector companies listed on the Indonesia Stock Exchange from 2022 to 2024. The study uses a quantitative approach with an explanatory research type. The study population includes all coal mining subsector companies listed on the Indonesia Stock Exchange, while the sample was determined using a purposive sampling technique, resulting in 11 companies or 33 observational data. The data used are secondary data in the form of annual financial reports. Data analysis was performed using multiple linear regression with SPSS, preceded by classical assumption tests and hypothesis testing using t-tests and F-tests. The results show that profitability has a positive and significant effect on tax avoidance, while leverage and tax burden do not significantly influence tax avoidance. Simultaneously, leverage, profitability, and tax burden have a significant effect on tax avoidance. This study concludes that profitability is the most influential factor in influencing tax avoidance practices in coal mining subsector companies, while leverage and tax burden are not yet significant determinants individually.

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