The influence of leverage and deferred tax expenses toward tax avoidance at plantation companies listed on Indonesia Stock Exchange

Taniavi, Vivian (2021) The influence of leverage and deferred tax expenses toward tax avoidance at plantation companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research objective is to discover the influence of Leverage and Deferred Tax Expenses toward Tax Avoidance at Plantation Companies Listed in IDX Year 2016-2020. The higher the company’s deferred tax income or deferred tax expenses as measured by the inter-period tax allocation will affect the company’s tax avoidance. The higher the allocation between periods means the smaller the tax avoidance practices carried out by the company. The size of the leverage on the company can affect the size of the tax paid by the company. This is because debt interest charges can be excluded when computing the tax burden, resulting in a lower tax burden. Thus, it can be said that high leverage will increase the potential for tax avoidance. The research designs used in this research are descriptive research and causal research. The number of samples are 6 companies with 5 year period. Thus, the number of samples used in this study are 30 companies. The data analysis methods include: descriptive statistic, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multi-linear-regression-analysis, F-Test, and T-Test. Based on the result of T-test, it shows that Leverage has significant influence towards Tax Avoidance; Deferred Tax Expense has significant influence towards Tax Avoidance. Based on F-Test, Leverage and Deferred Tax Expense simultaneously have influence toward Tax Avoidance. It is suggested for the future researchers to increase the number of companies used in the research, so the results of the study are more optimal and reflect the overall performance of the company’s sector./ Penelitian ini bertujuan untuk mengetahui pengaruh hutang dan beban pajak tangguhan terhadap penghindaran pajak pada perusahaan perkebunan yang terdaftar di BEI pada tahun 2016-2020. Semakin tinggi beban pajak tangguhan perusahaan yang diukur dari alokasi pajak antar periode akan mempengaruhi penghindaran pajak perusahaan. Semakin tinggi alokasi antar periode, berarti semakin kecil praktik penghindaran pajak yang dilakukan oleh perusahaan. Besar kecilnya hutang perusahaan dapat mempengaruhi besar kecilnya pajak yang dibayarkan oleh perusahaan. Hal ini dikarenakan beban bunga utang dapat dikecualikan saat menghitung beban pajak, sehingga beban pajak menjadi lebih rendah. Dengan demikian, dapat dikatakan bahwa hutang yang tinggi akan meningkatkan potensi penghindaran pajak. Desain penelitian yang digunakan adalah penelitian deskriptif dan penelitian kausal. Sampel yang digunakan adalah 6 perusahaan dengan periode 5 tahun, sehingga jumlah sampel dalam penelitian ini adalah 30 perusahaan. Metode analisis data mencakup: statistik deskriptif, uji normalitas, uji heteroskedastisitas, uji multikolinearitas, uji autokorelasi, analisis regresi multi linear, uji F, dan uji T. Berdasarkan hasil uji T, diketahui bahwa hutang berpengaruh signifikan terhadap penghindaran pajak; beban pajak tangguhan berpengaruh signifikan terhadap penghindaran pajak. Berdasarkan hasil uji F, hutang dan beban pajak tangguhan berpengaruh signifikan terhadap penghindaran pajak. Disarankan bagi peneliti selanjutnya untuk menambah jumlah perusahaan yang digunakan sebagai penelitian agar hasil penelitian lebih optimal dan mampu mencerminkan keseluruhan kinerja dari sektor perusahaan tersebut.

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