The effect of profitability, leverage and growth opportunity on tax avoidance in wholesale and retail trade companies listed at Indonesia Stock Exchange

Veronica, Jesslyn (2020) The effect of profitability, leverage and growth opportunity on tax avoidance in wholesale and retail trade companies listed at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this research is to analyze the effect of profitability, leverage and growth opportunity on tax avoidance. This research is carried out under quantitative research. The data used secondary data obtained from annual financial statement of wholesale and retail trade companies listed at Indonesia Stock Exchange from year 2014 – 2018. The total population in this research is 67 companies and samples are 17 companies, which results in total of 85 data samples from five years of observation. The analysis technique has been done using multiple linear regression analysis were processed with SPSS version 25 program. The result of partial T-test shows that leverage has no significant effect on tax avoidance partially while profitability and growth opportunity have a significant effects on tax avoidance partially. Furthermore, simultaneous F-test result shows that profitability, leverage and growth opportunity have simultaneous significant effect on tax avoidance in wholesale and retail trade companies listed at Indonesia Stock Exchange / Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan peluang pertumbuhan terhadap penghindaran pajak. Penelitian ini dilakukan dengan penelitian kuantitatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan dari perusahaan perdagangan besar dan perdagangan kecil yang terdapat di Bursa Efek Indonesia selama periode 2014-2018. Total populasi dari penelitian ini sebanyak 67 perusahaan dengan 17 perusahaan sebagai sampel sehingga total sampel sebanyak 85 data selama periode pengamatan lima tahun. Teknik analisis yang digunakan yaitu analisis regresi linear berganda dengan menggunakan program SPSS 25. Hasil penelitian dari tes parsial menunjukkan bawah leverage secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak. Profitabilitas dan peluang pertumbuhan secara parsial berpengaruh signifikan terhadap penghindaran pajak. Selanjutnya, hasil dari tes simultan menunjukkan bahwa profitabilitas, leverage dan peluang pertumbuhan secara simultan berpengaruh signifikan terhadap penghindaran pajak di perusahaan perdagangan besar dan kecil yang terdaftar di Bursa Efek Indonesia.

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