The impact of firm's age, profitability, and sales growth on tax avoidance in banking companies listed at Indonesia Stock Exchange

Laura, Pamela (2020) The impact of firm's age, profitability, and sales growth on tax avoidance in banking companies listed at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In Indonesia, as the taxation system carried out by the government is implemented, there are different interests between the government and the company. Government try to increase the tax revenue while company in general try to find a way to minimize their tax burden and one of the ways is through tax avoidance by using legal methods to modify a financial situation to lower the amount of tax paid to the government. This research aims to analyse the impact of firm’s age, profitability, and sales growth on tax avoidance. Dependent variable use in this research is tax avoidance. While the independent variables are firm’s age, profitability (ROA), and sales growth. This type of research is quantitative. The population of the study is banking companies listed at Indonesia Stock Exchange during the period of 20162018. Sampling method is done by purposive sampling and obtained 87 samples. The data used are secondary data such as financial reports of banking companies listed at Indonesia Stock Exchange. The result of this research shows that firm’s age does not have significant impact on tax avoidance, but ROA and sales growth do have significant impact on tax avoidance partially, and firm’s age, ROA, and sales growth also have significant impact on tax avoidance simultaneously./Di Indonesia, ketika sistem perpajakan yang dilakukan oleh pemerintah diterapkan, ada kepentingan yang berbeda antara pemerintah dan perusahaan. Pemerintah berusaha untuk meningkatkan pendapatan pajak sementara perusahaan pada umumnya berusaha menemukan cara untuk meminimalkan beban pajak mereka dan salah satu caranya adalah melalui penghindaran pajak dengan menggunakan metode hukum untuk mengubah situasi keuangan dengan menurunkan jumlah pajak yang dibayarkan kepada pemerintah. Penelitian ini bertujuan untuk menganalisis dampak Usia perusahaan, profitabilitas, dan pertumbuhan penjualan terhadap penghindaran pajak. Variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak. Sedangkan variabel independen adalah usia perusahaan, profitabilitas (ROA), dan pertumbuhan penjualan. Jenis penelitian ini adalah kuantitatif. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Metode sampel dilakukan dengan purposive sampling dan diperoleh 90 sampel. Data yang digunakan adalah data sekunder seperti laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menunjukkan bahwa usia perusahaan tidak memiliki dampak signifikan terhadap penghindaran pajak, tetapi ROA dan pertumbuhan penjualan memiliki dampak signifikan terhadap penghindaran pajak secara parsial, dan usia perusahaan, ROA, dan pertumbuhan penjualan juga memiliki dampak yang signifikan terhadap penghindaran pajak secara bersamaan.

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