Pengaruh Struktur Kepemilikan, Pengetahuan Pajak dan Moral Pajak Terhadap Tax Avoidance: Studi Empiris pada Perusahaan Pertambangan di BEI 2022–2024
DOI:
https://doi.org/10.31851/jmwe.v22i4.21209Abstract
ABSTRAK
Tingginya praktik penghindaran pajak pada sektor pertambangan di Indonesia menimbulkan tantangan bagi penerimaan negara dan keadilan fiskal, sehingga penting untuk mengidentifikasi faktor-faktor yang memengaruhinya. Penelitian ini bertujuan menganalisis pengaruh struktur kepemilikan saham, pengetahuan pajak, dan moral pajak terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Pendekatan kuantitatif digunakan dengan metode data panel yang menggabungkan laporan keuangan dan kuesioner. Sampel ditentukan melalui purposive sampling dengan total 21 observasi, dan analisis dilakukan menggunakan regresi data panel dengan common effect model. Hasil penelitian menunjukkan bahwa ketiga variabel independen tidak berpengaruh signifikan baik secara parsial maupun simultan terhadap penghindaran pajak, dengan nilai koefisien determinasi hanya sebesar 8,91 persen. Temuan ini menegaskan bahwa faktor eksternal, seperti kebijakan fiskal, kondisi makroekonomi, dinamika industri global, dan tata kelola perusahaan, lebih dominan dalam menentukan perilaku pajak di sektor pertambangan. Novelty penelitian ini terletak pada integrasi faktor internal perusahaan dengan aspek non-ekonomi, khususnya pengetahuan dan moral pajak, yang masih jarang diteliti dalam konteks Indonesia. Kontribusi penelitian ini adalah memperluas literatur mengenai determinan penghindaran pajak serta memberikan implikasi praktis bagi regulator untuk memperkuat kebijakan perpajakan dan tata kelola sektor pertambangan.
Kata Kunci: Penghindaran Pajak, Struktur Kepemilikan Saham, Pengetahuan Pajak, Moral Pajak, Pertambangan.
ABSTRACT
The high incidence of tax avoidance in Indonesia’s mining sector poses a challenge to state revenues and fiscal equity, highlighting the need to examine its determinants. This study aims to analyze the effect of ownership structure, tax knowledge, and tax morale on tax avoidance in mining companies listed on the Indonesia Stock Exchange during 2022–2024. A quantitative approach was applied using panel data that combined financial statements and questionnaire results. The sample was determined through purposive sampling, resulting in 21 observations, and the analysis was conducted using panel regression with the common effect model. The findings reveal that the three independent variables have no significant effect on tax avoidance, either partially or simultaneously, with the coefficient of determination recorded at only 8.91 percent. These results indicate that external factors, such as fiscal policy, macroeconomic conditions, global industry dynamics, and corporate governance, play a more dominant role in shaping tax behavior in the mining sector. The novelty of this research lies in integrating internal corporate factors with non-economic aspects, specifically tax knowledge and tax morale, which have rarely been explored in the Indonesian context. This study contributes to the literature by expanding empirical evidence on the determinants of tax avoidance and provides practical implications for regulators to strengthen tax policy and governance in the mining sector.
Keywords : Tax Avoidance, Ownership Structure, Tax Knowledge, Tax Morale, Mining Sector.
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