Pengaruh Economic Policy Uncertainty dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Pertambangan Indonesia

Agus Riana; Meilani Siti Hasanah

doi:10.32534/jpk.v13i2.8594

Authors

Agus Riana Faculty of Economics and Business, Muhammadiyah University of Cirebon
Meilani Siti Hasanah Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon , Faculty of Economics and Business, Muhammadiyah University of Cirebon

DOI:

https://doi.org/10.32534/jpk.v13i2.8594

Keywords:

Economic Policy Uncertainty, Profitability, Tax Avoidance, Benchmarking Perpajakan, Perusahaan Pertambangan

Abstract

Tujuan Utama - Penelitian ini bertujuan untuk menguji pengaruh economic policy uncertainty (EPU) dan profitabilitas terhadap tax avoidance pada perusahaan subsektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019-2023.

Metode - Penelitian kuantitatif eksplanatori ini bertujuan menguji pengaruh EPU dan profitabilitas terhadap tax avoidance pada 50 perusahaan pertambangan BEI periode 2019–2023. Dengan purposive sampling, diperoleh 95 observasi. Tax avoidance diukur dengan benchmarking perpajakan DJP, profitabilitas dengan ROA, dan dianalisis menggunakan regresi linier berganda lengkap dengan uji asumsi klasik serta uji parsial.

Temuan Utama - EPU tidak berpengaruh terhadap tax avoidance karena perusahaan cenderung lebih hati-hati menghindari risiko hukum. Sebaliknya, profitabilitas berpengaruh positif karena perusahaan dengan laba tinggi memiliki beban pajak yang lebih besar.

Implikasi Teori dan Kebijakan - Penelitian ini memperkuat Memperkuat precautionary theory dan mengingatkan kewaspadaan terhadap tax avoidance pada perusahaan berprofit tinggi.

Kebaruan Penelitian - Pengukuran tax avoidance menggunakan teknik benchmarking dari Direktorat Jenderal Pajak, berbeda dengan penelitian sebelumnya yang umumnya menggunakan effective tax rate (ETR).

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