Faktor Yang Memengaruhi Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

Abstract

Tax revenue is the largest source of revenue for the state, however, there are still many cases found in tax avoidance practices carried out by entities for various reasons, one of which is in order to obtain maximum profit without carrying out its obligations in paying taxes. Of course this will result in state losses. The government has established various provisions regarding taxes, but there are still many entities that perceive that taxes will reduce the income received. This condition causes the entity to carry out tax management aggressively to minimize the amount of tax that must be paid. Institutional ownership, company size and corporate social responsibility (CSR) are expected to minimize tax avoidance practices in Indonesia. This research aims to analyze the effect of institutional ownership, company size and corporate social responsibility on tax avoidance. The population in this research were mining companies listed on the Indonesia Stock Exchange in the period 2016 - 2018. The sampling technique used purposive sampling. The data analysis technique used multiple regression analysis. The results showed that institutional ownership and corporate social responsibility have an effect on tax avoidance, while the firm size variable has no effect on tax avoidance in mining companies listed on the Indonesia Stock Exchange.