The effect of firm age, firm size and leverage toward tax avoidance in tourism, restaurant and hotel companies listed at Indonesia Stock Exchange

Chen, Angeline (2020) The effect of firm age, firm size and leverage toward tax avoidance in tourism, restaurant and hotel companies listed at 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 (CETR). The independent variables used in this study are Firm Age, Firm Size and Leverage (DER) while the dependent variable is Tax Avoidance (CETR).The population of this study is tourism, restaurant and hotel companies listed in Indonesia Stock Exchange for the period of 2014-2018. The sample is obtained by using purposive sampling technique and resulted into 11 companies that meet certain criteria to be used as the sample in this study. Therefore, the amount of research data for period 2014-2018 is 55 samples. There are several statistical tests conducted as the data analysis method used in this study, consisting of descriptive statistics analysis, classical assumption test, multiple linear regression analysis and hypothesis test. The result of this study indicates that Firm Age does not have a significant impact on Tax Avoidance (CETR). Firm Size does not have a significant impact on Tax Avoidance (CETR). Leverage (DER) has a significant impact on Tax Avoidance (CETR). Finally, Firm Age, Firm Size and Leverage (DER) simultaneously have a significant impact on Tax Avoidance (ETR). / Tujuan dari penelitian ini adalah untuk mengetahui pengaruh umur perusahaan, ukuran perusahaan dan leverage (DER) terhadap penghindaran pajak (CETR). Populasi penelitian ini adalah perusahaan pariwisata, restoran dan hotel yang terdaftar di Bursa Efek Indonesia untuk periode 2014-2018. Sampel diperoleh dengan menggunakan teknik purposive sampling dan menghasilkan 11 perusahaan yang memenuhi kriteria tertentu untuk dijadikan sampel dalam penelitian ini.Oleh karena itu, jumlah data penelitian untuk periode 2014-2018 adalah 55 sampel.Ada beberapa uji statistik yang dilakukan sebagai metode analisis data yang digunakan dalam penelitian ini, yang terdiri dari analisis deskriptif statistik, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa umur perusahaan secara parsial tidak memiliki dampak yang signifikan terhadap penghindaran pajak (CETR).Ukuran perusahaan secara parsial tidak memiliki dampak signifikan pada penghindaran pajak (CETR). Leverage (DER) secara parsial memiliki dampak signifikan terhadap penghindaran pajak (CETR). Umur perusahaan,ukuran perusahaan dan leverage (DER) secara simultan memiliki dampak signifikan terhadap penghindaran pajak (ETR).

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