The impact of leverage, profitability, and corporate taxation on tax avoidance on miscellaneous companies listed in Indonesia Stock Exchange

Tanoto, Varene (2021) The impact of leverage, profitability, and corporate taxation on tax avoidance on miscellaneous companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

One of the biggest sources of income for the country is tax revenue. It can be said that the country relies the most on tax. However, the tax realization has never reached the target each year. This could happen because the main objective of a company is to minimize its tax liabilities, while the government aims to maximize its revenue. This research is conducted to analyse the impact of leverage, profitability, and corporate taxation on tax avoidance on miscellaneous companies listed in the Indonesia Stock Exchange from the year 2015 to 2019. This research is conducted through the quantitative research method, where the population of the research is the miscellaneous companies listed in the Indonesia Stock Exchange from 2015 to 2019. The sampling method used in this research is the purposive sampling method and using samples from 14 companies. This research is analysed through SPSS 25. Data analysis is analysed through the multiple linear regression method. The result of the analysis shows that the independent variable leverage shows an insignificant impact on tax avoidance. On the other hand, profitability and corporate taxation show a significant impact on tax avoidance. Lastly, leverage, profitability, and corporate taxation simultaneously show a significant impact on tax avoidance. The R Square value of this research is 29.2%, which with effective contribution, shows the influence of each variable towards tax avoidance. Leverage is at 2.9%, Profitability is at 18.2%, and Corporate Taxation is at 8.1%./Salah satu sumber pendapatan terbesar bagi negara adalah penerimaan pajak. Dapat dikatakan bahwa Indonesia bergantung pada penerimaan pajak untuk meningkatkan kesejahteraan negara. Namun, realisasi penerimaan pajak hampir tidak pernah mencapai target penerimaan pajak setiap tahunnya. Hal ini tentu saja dapat terjadi, karena tujuan utama dari perusahaan adalah meminimalisir pengeluaran, sedangkan pemerintah bertujuan untuk memaksimalkan penerimaan pajak. Penilitian ini dilakukan untuk menganalisis pengaruh leverage, profitabilitas, dan perpajakan perusahaan terhadap penghindaran pajak pada perusahaan aneka yang terdaftar di Bursa Efek Indonesia dari tahun 2015 sampai 2019. Penilitian ini dilakukan dengan metode penilitian kuantitatif dengan populasi dari perusahaan aneka yang terdaftar di Bursa Efek Indonesia dari tahun 2015 sampai 2019. Metode pengamabilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan menggunakan sampel dari 14 perusahaan. Penilitian ini dianalisis melalui SPSS 25. Analisis data dianalisis melalui metode regresi linier berganda. Hasil dari analisis menunjukkan bahwa variabel independen leverage menunjukkan pengaruh yang tidak signifikan terhadap penghindaran pajak. Sementara itu, profitabilitas dan perpajakan perusahaan berpengaruh signifikan terhadap penghindaran pajak. Di sisi lain, leverage, profitabilitas dan perpajakan perusahaan menunjukkan pengaruh yang signifikan terhadap penghindaran pajak. Hasil R Square dari Analisa ini adalah 29,2%. Hasil dari effective contribution menunjukkan pengaruh masing-masing variable terhadap penghindaran pajak. Leverage menunjukkan pengaruh sebesar 2.9%, Profitabilitas 18.25 dan Perpajakan Perusahaan 8.1%.

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