FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TINDAKAN PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019
Abstract
This study aims to find empirical evidence regarding the factors that influence tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are capital intensity, audit quality and independent board of commissioners. The sample in this study used 12 coal mining sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019 which were taken using purposive sampling. These factors were then tested by multiple linear regression at a significance level of 5 percent. The results of this study identify that capital intensity has a significant positive effect on tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange. Audit quality has a significant negative effect on tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange. The independent board of commissioners has no effect on tax evasion in coal mining sub-sector companies listed on the Indonesia Stock Exchange. Keywords : Tax Avoidance, Capital Intensity, Audit Quality and Independent Board of Commissioner.
Published
2025-10-06
Issue
Section
Artikel
License
Copyright (c) 2023 Sri Wah yuni
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
