OWNERSHIP, DIVIDENDS, AND CAPITAL INTENSITY: DETERMINANTS OF TAX PLANNING IN INDONESIAN COAL MINING FIRMS

Authors

  • Sela Dea Putri Tridinanti University
  • Rosalina Pebrica Mayasari Tridinanti University
  • Yuni Rachmawati Tridinanti University

DOI:

https://doi.org/10.33830/iscebe.v2i1.5646

Keywords:

Ownership, Dividends, Capital Intensity, Tax Planning

Abstract

This study aims to examine the effect of ownership structure, dividend policy, and capital intensity ratio on tax planning in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research sample consists of 23 companies, yielding a total of 115 firm-year observations. The data were analyzed using multiple linear regression with the assistance of SPSS version 25.0. The results show that ownership, dividends, and capital intensity simultaneously have a significant effect on tax planning, as indicated by an F-value of 6.251 and a significance level of 0.001 (p < 0.05). Partially, ownership that proxied by institutional ownership, has a significant effect on tax planning with  t-value of 3.974 and a significance level of 0.000. Dividends that proxied by the dividend payout ratio, also has a significant partial effect with  t-value of 2.039 and a significance level of 0.044. In contrast, the capital intensity ratio does not have a significant effect on tax planning, as indicated by  t-value of 0.794 and a significance level of 0.429 (p > 0.05).

Author Biographies

Rosalina Pebrica Mayasari, Tridinanti University

Rosalina Pebrica Mayasari is a lecturer of the Business Economics Department at Tridinanti University. she is  a head of  Accounting Department, Faculty of Economics, Tridinanti University. She finished her Master's Degree from Sriwijaya University and graduated her Doctoral Degree from Brawijaya University. Her primary interest is Sharia accounting.

Yuni Rachmawati, Tridinanti University

Sela Dea Putri was born in Palembang, on eleventh of September 2001. She graduated her Economics Diploma from Sriwijaya Polytechnic and now she continues her Bachelor degree at Tridinanti University.

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Published

2025-09-15

Issue

Vol. 2 No. 1 (2025): Thematic On Accounting

Section

Articles