Pengaruh Tax Avoidance, Earnings Management, Profitabilitas Terhadap Cost Of Debt Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2021-2023

Ni Made Sri Indah Lestari; Putu Sri Arta Jaya Kusuma

doi:10.29040/jap.v25i2.14466

Pengaruh Tax Avoidance, Earnings Management, Profitabilitas Terhadap Cost Of Debt Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2021-2023

Ni Made Sri Indah Lestari, Putu Sri Arta Jaya Kusuma

Abstract

This study aims to examine the effect of tax avoidance, earnings management, and profitability on the cost of debt. The population used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) for 2021-2023. The research sample was taken using purposive sampling method which obtained 45 mining sector companies or 135 annual financial reports. The data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis techniques in this study are descriptive statistics, classical assumption tests and multiple linear regression tests. The software used is SPSS 25. The test results of this study use multiple linear regression analysis. The results showed that tax avoidance has no effect on the cost of debt. Earnings management has no effect on the cost of debt. Profitability has a positive effect on the cost of debt.

Keywords

Tax Avoidance, Earnings Management, Profitabilitas, Cost Of Debt

References

Apriliana, S., & Chasanah, A. N. (2024). Peran Profit Perusahaan Sektor Industri Barang Konsumsi dalam Mendukung Penghindaran Pajak ( Tax Avoidance ) di Indonesia. 7(1), 144–155.

Arman, A., & Mira, M. (2021). Does Tax Avoidance Make Do Earning Opacity ? 4(1), 88–95.

Awaloedin, D. T., & Nugroho, R. (2019). Pengaruh Ukuran Perusahaan Rasio Utang Dan Umur Perusahaan Terhadap Biaya Utang (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2015-2017). Jurnal Rekayasa Informasi, 8(1), 52–69. https://ejournal.istn.ac.id/index.php/rekayasainformasi/article/view/366%0A

Ayem, S., & Kinait, T. (2021). “Pengaruh Penghindaran Pajak (Tax Avoidance), Manajemen Laba, Dan Kepemilikan Manajerial Terhadap Biaya Hutang Pada PerusahaanManufaktur Yang Terdaftar Di Bursa Efek Indonesia (2016-2019).” Amnesty: Jurnal Riset Perpajakan, 4(2), 303–317. https://journal.unismuh.ac.id/index.php/jrp-amnesty/article/download/6329/4076

Dan Suminar, & Luh Nadi. (2020). PENGARUH TAX AVOIDANCE, EARNINGS MANAGEMENT, DAN KEPEMILIKAN MANAJERIAL TERHADAP COST OF DEBT. Jurnal Wahana Akuntansi, 15(2), 153–162. https://doi.org/10.21009/wahana.15.023

Darsani, P. A., & Sukartha, I. M. (2021). Open Access The Effect of Institutional Ownership , Profitability , Leverage and Capital Intensity Ratio on Tax Avoidance. 1, 13–22.

Fahreza, U., Dwi, J. K., & Kornel, S. (2019). Pengaruh Penghindaran Pajak Terhadap Biaya Hutang Dan Kepemilikan Institusional Sebagai Pemoderasi. Jurnal Bisnis Dan Akuntansi, 21(1), 47–60. http://jurnaltsm.id/index.php/JBA

Firmansyah, A., Fauzi, I., & Rizal Yuniar, M. (2020). Biaya Utang dari Sudut Pandang Kebijakan Dividen, Volatilitas Laba, dan Kualitas Akrual. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 3(2), 109–129. https://doi.org/10.29303/akurasi.v3i2.54

Firmansyah, A., & Triastie, G. A. (2020). THE ROLE OF CORPORATE GOVERNANCE IN EMERGING MARKET : TAX AVOIDANCE , CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES , RISK DISCLOSURES , AND INVESTMENT EFFICIENCY. 9(3), 8–26. https://doi.org/10.22495/jgrv9i3art1

Irawan, F., & Turwanto, T. (2020). The Effect of Tax Avoidance on Firm Value with Tax Risk as Moderating Variable. May.

Irawati, W., Akbar, Z., Wulandari, R., & Barli, H. (2020). Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2), 190–199. https://doi.org/10.30656/jak.v7i2.2307

Kalbuana, N., & Yanti, D. R. (2020). THE INFLUENCE OF CAPITAL INTENSITY , FIRM SIZE , AND LEVERAGE ON TAX AVOIDANCE ON COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX ( JII ) PERIOD 2015-2019. 2020(3), 272–278.

Karjalainen, J., Kasanen, E., Kinnunen, J., & Niskanen, J. (2023). Dividends and tax avoidance as drivers of earnings management : Evidence from dividend-paying private SMEs in Finland. Journal of Small Business Management, 61(2), 906–937. https://doi.org/10.1080/00472778.2020.1824526

Karo-Karo, D. B., & Lumbangaol, R. (2022). Pengaruh Tax Avoidance Terhadap Cost of Debt Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Selama Periode 2016-2020. Jurnal Ilmiah Akuntansi (JIMAT), 1(1), 34–47. https://doi.org/10.54367/jimat.v1i1.1815

Khairunnisa, N. R., Simbolon, A. Y., & Eprianto, I. (2023). Pengaruh Leverage, Profitabilitas, Good Governance Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Economina, 2(8), 2164–2177. https://doi.org/10.55681/economina.v2i8.726

Mahdiana, M. Q., Amin, M. N., & Akuntansi, P. S. (2020). PENGARUH PROFITABILITAS , LEVERAGE , UKURAN PERUSAHAAN , DAN SALES GROWTH TERHADAP TAX. 0832, 127–138.

Sherly, E. N., & Fitria, D. (2019). PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS TERHADAP BIAYA HUTANG (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011-2015). EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 7(1), 58–69. https://doi.org/10.37676/ekombis.v7i1.701

Suranta, E., Midiastuty, P. P., & Hasibuan, H. R. (2020). The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance. 22(3), 309–318. https://doi.org/10.14414/jebav.v22i3.2143.ABSTRACT

Tahaanii, S., Pratomo, D., & Kurnia. (2019). PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Jurnal Aksara Public, 3(3), 1–14.

Ustadza, A. I., & Firmansyah, A. (2023). Are Tax Avoidance and Earnings Management Link to Cost of Debt? Jurnal Kajian Akuntansi, 7(1), 16. https://doi.org/10.33603/jka.v7i1.7192

Yogasnumurti, R. R. (2023). Mengukur Kinerja Keuangan Dengan Menggunakan Rasio Profitabilitas Dan Rasio Likuiditas Di Pt Bukit Asam Tbk Periode 2017-2021. Jurnal Manajemen, 11(1), 64–76. https://doi.org/10.36546/jm.v11i1.865

DOI: http://dx.doi.org/10.29040/jap.v25i2.14466