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PENGARUH PENGHINDARAN PAJAK TERHADAP STRUKTUR MODAL PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BEI TAHUN 2017-2020

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ABSTRACT THE EFFECT OF TAX AVOIDANCE ON THE CAPITAL STRUCTURE OF COAL MINING SUB SECTOR COMPANIES THAT REGISTERED ON IDX YEAR PERIOD 2017-2020 Arranged by: Welty Junior Malau Student ID: 1832033 This study aims to describe and examine the effect of tax avoidance on the capital structure of coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The population used in this study is 22 Coal Mining Sub-Sector Companies listed on the IDX, while the sample taken is 11 Coal Mining Sub-Sector Companies using purposive sampling. This study uses quantitative data types. The power analysis technique used in this research is to use a descriptive statistical approach, correlation coefficient, coefficient of determination, t significant test, and regression analysis. with a significance level of 5%. Data processing in this study used the SPSS (Statistics Packcage for the Social Sciences) software program for Windows version 26. The results of this study indicate that tax avoidance as measured by GAAP ETR has no significant effect on capital structure as measured by the Debt to Equity Ratio of 0.583 with a significance of 0.563. Tax avoidance and capital structure together have no significant effect on capital structure. Keywords: Tax Avoidance (GAAP ETR), Capital Structure (DER).