The influence of profitability, leverage and company size toward tax avoidance at consumer goods companies listed as LQ45 index in Indonesia Stock Exchange

Valencia, Beatrice (2021) The influence of profitability, leverage and company size toward tax avoidance at consumer goods companies listed as LQ45 index in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia, known as the developing country, has the potential of becoming a better country. And one of the major contributions is tax. As a source of funds, tax is collected from the public and store in the state treasury which is used for state’s need and people’s welfare. However, companies often treat tax as a burden since it reduces company’s net profit. This cause company to do aggressive tax planning, tax avoidance, as it is a legal way to minimize tax burden without violate the law and regulations. The purpose of this research is to determine the influence of profitability, leverage and company size toward tax avoidance in consumer goods companies listed as LQ-45 Index in Indonesia Stock Exchange during the period of 2014- 2020. The data used in this research are secondary data. This study uses five consumer goods companies as samples resulting in total 35 observations with purposive sampling method. The data analysis method used in this research is multiple linear regression processed through Statistical Product and Service Solutions 25 (SPSS 25). The result shows that partially, profitability has a negative significant effect toward tax avoidance, leverage has a positive significant effect toward tax avoidance, and company size has a negative insignificant effect toward tax avoidance. Simultaneously, profitability, leverage and company size have significant influence on tax avoidance. /Indonesia dikenal sebagai negara berkembang, dan berpotensi menjadi negara yang lebih baik. Salah satu kontribusi utama adalah pajak. Sebagai sumber pendanaan, pajak dikumpulkan dari masyarakat dan disimpan di kas negara yang dipakai untuk keperluan negara dan kesejahteraan rakyat. Namun, seringkali perusahaan memandang pajak sebagai beban karena dapat mengurangi laba bersih perusahaan. Hal ini mendorong perusahaan untuk melakukan perencanaan pajak yang agresif, penghindaran pajak, karena merupakan cara legal untuk meminimalkan beban pajak tanpa melanggar peraturan perundang-undangan. Tujuan dari penelitian ini adalah untuk mengatahui pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia sebagai Indeks LQ-45 selama periode 2014-2020. Data yang digunakan dalam penelitian ini adalah data sekunder. Penelitian ini menggunakan lima perusahaan barang dan konsumsi sebagai sampel, dan total 35 observasi dilakukan dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda yang diolah dengan Statistical Product and Services Soultions 25 (SPSS 25). Hasil penelitian ini menunjukkan bahwa secara parsial, profitabilitas berpengaruh negatif signifikan terhadap penghindaran pajak, leverage berpengaruh positif signifikan terhadap penghindaran pajak, dan ukuran perusahaan berpengaruh negatif tidak signifikan terhadap penghindaran pajak. Secara bersamaan, profitabilitas, leverage, dan ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak.

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