The influence of profitability ratio, leverage, and corporate size toward tax avoidance in food and beverage companies listed in Indonesia Stock Exchange

Karim, Kalvin (2020) The influence of profitability ratio, leverage, and corporate size toward tax avoidance in food and beverage companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This study aims to examine the factors that influence of Tax Avoidance (ETR). The independent variables used in this study are Profitability Ratio (ROA), Leverage (DAR), Corporate Size, while the dependent variable is Tax Avoidance (ETR). The population of this study is food and beverages companies listed in Indonesia Stock Exchange for the period of 2017-2018. The sample is obtained by using purposive sampling technique and resulted into 18 companies that meet certain criteria to be used as the sample in this study. Therefore, the amount of research data for period 2017-2018 is 36 samples. There are several statistical tests conducted as the data analysis method used in this study, these tests include descriptive statistics analysis, classical assumption test, multiple linear regression analysis and hypothesis test. The result of this study indicates that Profitability Ratio (ROA) has negative and not significant influence on Tax Avoidance (ETR). Leverage (DAR) has negative and not significant influence on Tax Avoidance (ETR). While Corporate Size has positive and significant influence on Effective Tax Rate. Finally, Profitability (ROA), Leverage (DAR) and corporate size simultaneously have significant influence on Tax Avoidance (ETR) /Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi Penghindaran Pajak (ETR). Variabel independen yang digunakan dalam penelitian ini adalah Profitability Ratio (ROA), Leverage (DAR), Ukuran Perusahaan, sedangkan variabel dependennya adalah Tax Avoidance (ETR).Populasi penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia untuk periode 2017-2018. Sampel diperoleh dengan menggunakan teknik purposive sampling dan menghasilkan 18 perusahaan yang memenuhi kriteria tertentu untuk dijadikan sampel dalam penelitian ini. Oleh karena itu, jumlah data penelitian untuk periode 2017-2018 adalah 36 sampel. Ada beberapa tes statistik yang dilakukan sebagai metode analisis data yang digunakan dalam penelitian ini, yang terdiri dari analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis.Hasil penelitian ini menunjukkan bahwa Rasio Profitabilitas (ROA) berpengaruh negatif dan tidak signifikan terhadap Penghindaran Pajak (ETR). Leverage (DAR) memiliki pengaruh negatif dan tidak signifikan terhadap Penghindaran Pajak (ETR). Sedangkan Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Tarif Pajak Efektif. Akhirnya, Profitabilitas (ROA), Leverage (DAR) dan Ukuran Perusahaan secara bersamaan memiliki pengaruh signifikan terhadap Penghindaran Pajak (ETR).

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