The impact of profitability, sales growth and firm size toward tax avoidance of food and beverage companies listed on Indonesia Stock Exchange

Carine, Carine (2021) The impact of profitability, sales growth and firm size toward tax avoidance of food and beverage companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this research is to analyze the effect of profitability, sales growth, and firm size on tax avoidance. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sampling mechanism for observation was 25 companies and 13 companies were selected that were included in the criteria during 2018-2020 and in a total of 39 objects of observation. The independent variable used in this study is tax avoidance and the dependent variable used in this study is profitability as measured by return on assets (ROA), sales growth and firm size. The data analysis method is used in this research was multiple linear regression which was processed using SPSS 25. From the results of this research, it can prove that profitability does not have a significant effect on tax avoidance, sales growth does not have a significant effect on tax avoidance and firm size has a significant effect on tax avoidance. Profitability, sales growth and company size simultaneously have a significant effect on tax avoidance./ Tujuan dari penelitan ini adalah untuk menganalisis pengaruh profitabilitas, pertumbuhan penjualan, dan ukuran perusaahan terhadap penghindaran pajak. Populasi dalam peneilitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Mekanisme pengambilan sampel untuk observasi sebanyak 25 perusahaan dan terpilih sebanyak 13 perusahaan yang masuk terdapat dalam kriteria selama tahun 2018- 2020 dan menghasilkan total 39 objek pengamatan. Variabel independent yang digunakan dalam penelitian ini adalah penghindaran pajak dan variable dependent yang digunakan dalam penelitian ini adalah profitabilitas yang diukur dengan return on assets (ROA), pertumbuhan penjualan dan ukuran perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda yang diolah dengan menggunakan SPSS 25. Dari hasil penelitian ini dapat membuktikan bahwa profitabilitas tidak berpengaruh secara signifikan terhadap penghindaran pajak, pertumbuhan penjualan tidak berpengaruh secara signifikan terhadap penghindaran pajak dan ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak. profitabilitas, pertumbuhan penjualan dan ukuran perusahaan secara similtan berpengaruh signifikan terhadap penghindaran pajak.

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