The influence of leverage, profitability and corporate social responsibility towards tax avoidance in consumer goods industry (food and beverages) listed on Indonesia Stock Exchange

Wijaya, Wendy (2021) The influence of leverage, profitability and corporate social responsibility towards tax avoidance in consumer goods industry (food and beverages) listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is mandatory for individuals or entities they owed to the country to contribute to the country's needs. Taxation is considered an expense for us individuals and entities, and many individuals or entities look for ways to minimize their tax expense as little as possible. Tax avoidance is one of the ways to minimize tax expense. Tax avoidance is a legal method to reduce the income tax owed by individuals or entities, and with lower income tax, tax expense automatically decreases. The purpose of this study is to examine the effect of leverage, profitability and corporate social responsibility towards tax avoidance. This research uses descriptive quantitative method. The population and sample were taken from Indonesia Stock Exchange with population of 34 companies and sample of 10 companies selected using purposive sampling method. Total data obtained is 50 samples. The data was analyzed by using classical assumption test, multiple regression analysis, t-test, f-test and coefficient of determination. The result of this study showed that leverage does not impact tax avoidance partially, while profitability and corporate social responsibility have significant influence on tax avoidance. However, leverage, profitability and corporate social responsibility have significant influence on tax avoidance simultaneously./Pajak adalah wajib bagi individu atau entitas yang mereka miliki kepada negara untuk berkontribusi pada kebutuhan negara. Perpajakan dianggap sebagai pengeluaran bagi kita sebagai individu dan entitas, dan banyak individu atau entitas mencari cara untuk meminimalkan biaya pajak mereka sesedikit mungkin. Penghindaran pajak merupakan salah satu cara untuk meminimalkan beban pajak. Penghindaran pajak adalah metode hukum untuk mengurangi pajak penghasilan yang terutang oleh individu atau badan, dan dengan pajak penghasilan yang lebih rendah, beban pajak otomatis berkurang. Tujuan dari penelitian ini adalah untuk menguji pengaruh leverage, profitabilitas dan tanggung jawab sosial perusahaan terhadap penghindaran pajak. Penelitian ini menggunakan metode deskriptif kuantitatif. Populasi dan sampel diambil dari Bursa Efek Indonesia dengan populasi 34 perusahaan dan sampel 10 perusahaan dipilih dengan menggunakan metode purposive sampling. Total data yang diperoleh adalah 50 sampel. Analisis data menggunakan uji asumsi klasik, analisis regresi berganda, uji t, uji f dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa leverage tidak mempengaruhi penghindaran pajak secara parsial, sedangkan profitabilitas dan tanggung jawab sosial perusahaan berpengaruh signifikan terhadap penghindaran pajak. Namun leverage, profitabilitas dan tanggung jawab sosial perusahaan secara simultan berpengaruh signifikan terhadap penghindaran pajak.

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