The impact of leverage and sales growth toward tax avoidance with profitability as moderating variable in consumer goods industry listed on Indonesia Stock Exchange

Salim, Angella (2021) The impact of leverage and sales growth toward tax avoidance with profitability as moderating variable in consumer goods industry listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is an important source of income for the Indonesian government. As a result, the higher the tax revenues, the more public facilities and infrastructure will be constructed. However, in practice, taxpayers and the government have opposing interests when it comes to tax payments. The existence of tax avoidance activities carried out by the company is one of the challenges to optimizing tax revenue. Leverage and sales growth, as well as how profitability strengthens or weakens these variables are some factors of tax avoidance strategies adopted by companies. Therefore, the purpose of this research is to analyse the impact of leverage and sales growth toward tax avoidance with profitability as moderating variable. The population in this observation is manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The sampling mechanism in this observation uses a purposive sampling technique and there are 25 companies that have successfully fulfilled the criteria in the sample of study during 2017-2020. The data analysis method used in this research is multiple linear regressions and moderated regression analysis processed through Statistical Product and Service Solutions 26 (SPSS 26). The results of this research prove that leverage does not have a significant effect on tax avoidance, sales growth does not have a significant effect on tax avoidance. Simultaneously, leverage and sales growth do not have a significant effect on tax avoidance. Profitability moderation is not able to strengthen the relationship between leverage and tax avoidance. And profitability moderation is not able to strengthen the relationship between sales growth and tax avoidance./ Pajak merupakan sumber pendapatan bagi pemerintah Indonesia. Akibatnya, semakin tinggi penerimaan pajak, semakin banyak sarana dan prasarana umum yang akan dibangun. Namun dalam praktiknya, wajib pajak dan pemerintah memiliki kepentingan yang berbeda dalam hal pembayaran pajak. Adanya kegiatan penghindaran pajak yang dilakukan oleh perusahaan menjadi salah satu tantangan untuk mengoptimalkan penerimaan pajak. Leverage dan Sales Growth, serta bagaimana profitabilitas memperkuat atau melemahkan variabel-variabel ini adalah beberapa faktor strategi penghindaran pajak yang diadopsi oleh perusahaan. Maka dari itu, tujuan dari penelitian ini adalah menganalisis pengaruh leverage dan pertumbuhan penjualan terhadap penghindaran pajak dengan profitabilitas sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur di sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Mekanisme pengambilan sampel dalam pengamatan ini menggunakan teknik purposive sampling dan terdapat 25 perusahaan yang berhasil memenuhi kriteria dalam sampel penelitian selama tahun 2017-2020. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dan analisis regresi moderator yang diolah melalui Statistical Product and Service Solutions 26 (SPSS 26). Hasil penelitian ini membuktikan bahwa leverage tidak berpengaruh signifikan terhadap penghindaran pajak, pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak. Secara simultan, leverage dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak. Moderasi profitabilitas tidak mampu memperkuat hubungan antara leverage dan penghindaran pajak. Dan moderasi profitabilitas tidak mampu memperkuat hubungan antara pertumbuhan penjualan dan penghindaran pajak.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Salim, AngellaNIM03012180066an80066@student.uph.edu
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorCiptawan, CiptawanNIDN0120128001ciptawan.mdn@lecturer.uph.edu
Uncontrolled Keywords: leverage; sales growth; profitability; tax avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 23191 not found.
Date Deposited: 02 Mar 2022 01:17
Last Modified: 25 Jul 2022 09:11
URI: http://repository.uph.edu/id/eprint/46924

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