DIBALIK NERACA: APAKAH CAPITAL INTENSITY, FIRM SIZE, DAN FINANCIAL DISTRESS MENJADI JALAN PINTAS PERUSAHAAN PERTAMBANGAN BATU BARA UNTUK MENGHINDARI PERPAJAKAN?

Abstract

The issue of tax avoidance was once again discovered and reported by Indonesia Audit Watch in 2023, with 50 mining companies indicated to be engaging in tax avoidance practices through the manipulation of funding sources for exploration and exploitation costs. This condition highlights the imperfection of tax law. Therefore, this study aims to analyze the influence of capital intensity, firm size, and financial distress on tax avoidance. This research focuses on coal mining issuers traded on the Indonesia Stock Exchange during the period 2022 2024. The sampling technique used is purposive sampling, resulting in 10 issuers with a total of 30 observation data points. The data used are ratio data from secondary sources, and data analysis was conducted using the EViews 13 program. The findings of this study indicate that capital intensity and firm size do not affect tax avoidance, whereas financial distress has a positive effect on tax avoidance. This suggests that financial pressure prompts management to avoid taxation in order to maintain their business activities. This research is expected to offer insights into the strengthening of academic literature on accounting and taxation, serve as a basis for company executives in determining tax compliance, and provide input for the government to create new tax policies to narrow the opportunities for tax avoidance going forward.