Pengaruh risiko perusahaan, pertumbuhan penjualan, dan profitabilitas terhadap penghindaran pajak (studi empiris pada perusahaan sub sektor makanan dan minuman yang terdaftar di bursa efek indonesia tahun 2018—2020) = The Effect of Coorporate Risk, Sales Growth, and Profitability on Tax Avoidance (Study in Food Sub-Sector of Indonesian Stock Exchange on 2018—2020)

Fajriah, Nur Hayati (2021) Pengaruh risiko perusahaan, pertumbuhan penjualan, dan profitabilitas terhadap penghindaran pajak (studi empiris pada perusahaan sub sektor makanan dan minuman yang terdaftar di bursa efek indonesia tahun 2018—2020) = The Effect of Coorporate Risk, Sales Growth, and Profitability on Tax Avoidance (Study in Food Sub-Sector of Indonesian Stock Exchange on 2018—2020). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian dilakukan untuk menganalisis, mengamati dan menguji risiko perusahaan, pertumbuhan penjualan, dan profitabilitas terhadap praktik penghindaran pajak. Objek penelitian ini merupakan perusahaan sub sektor makanan dan minuman yang terdaftar pada BEI selama periode 2018—2020. Pemilihan sampel menggunakan metode purposive sampling dengan jumlah 127 sampel yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan program statistic SPSS. Dari pengujian ini di peroleh hasil bahwa (1) risiko perusahaan, profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak, (2) pertumbuhan penjualan berpengaruh negatif terhadap penghindaran pajak, (3) Leverage berpengaruh positif terhadap penghindaran pajak / This research was conducted to analyze, observe and test the effect of Corporate Risk, Sales Growth, and Profitability on Tax Avoidance practices. The object of this research is the food and beverage sub-sector companies listed on the IDX during the 2018—2020 period. The sample selection used the purposive sampling method with a total of 143 samples that met the criteria. The analytical method used is multiple linear regression analysis with the help of the SPSS statistical program. From this test, the results show that (1) corporate risk, profitability and corporate size have no effect on tax avoidance, (2) sales growth have a negative effect on tax avoidance, (3) leverage have a positive effect on tax avoidance.

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