The analysis of the effect of profitability, leverage, and sales growth toward tax avoidance in consumer goods companies listed on Indonesia Stock Exchange

Tanika, Jefri (2022) The analysis of the effect of profitability, leverage, and sales growth toward tax avoidance in consumer goods companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (96kB) | Preview
	Text (Abstract) Abstract.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (267kB)
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (717kB)
	Text (Chapter1) Chapter1.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (585kB)
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (494kB)
	Text (Bibliography) Bibliography.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (339kB)
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)

Abstract

The goal of this study is to determine whether profitability, leverage, and sales growth have a partial or simultaneous significant effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange. This study examines three independent variables: profitability, leverage, and sales growth. However, the percentage of tax avoidance is the dependent variable in the research. This study employs a quantitative technique based on secondary data and purposive sampling, with a total of 88 samples selected over a two-year period among 228 Indonesian stock exchange-listed consumer goods sector businesses. SPSS 26 was used to perform multiple linear regression and hypothesis testing in this investigation. The following is the outcome of this research. Profitability has a significant effect in tax avoidance for consumer goods companies listed on the Indonesian Stock Exchange. Leverage has no significant effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange. In consumer goods sector companies registered on the Indonesia Stock Exchange, sales growth has no significant effect on tax avoidance. Profitability, leverage, and sales growth all have no simultaneous effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange. / Tujuan penelitian ini adalah untuk mengetahui apakah profitabilitas, leverage, dan pertumbuhan penjualan berpengaruh signifikan secara parsial atau simultan terhadap penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menguji tiga variabel independen: profitabilitas, leverage, dan pertumbuhan penjualan. Namun persentase penghindaran pajak merupakan variabel terikat dalam penelitian ini. Penelitian ini menggunakan teknik kuantitatif berdasarkan data sekunder dan purposive sampling, dengan total 88 sampel yang dipilih selama periode dua tahun dari 228 pelaku usaha sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. SPSS 26 digunakan untuk melakukan regresi linier berganda dan pengujian hipotesis dalam penelitian ini. Berikut adalah hasil dari penelitian ini. Profitabilitas berpengaruh signifikan terhadap penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Leverage tidak berpengaruh signifikan terhadap penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Pada perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia, pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak. Profitabilitas, leverage, dan pertumbuhan penjualan semuanya tidak berpengaruh secara simultan terhadap penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia.

Actions (login required)

View Item