The effect of firm size, sales growth, and leverage toward tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange

Felix, Felix (2022) The effect of firm size, sales growth, and leverage toward tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In the majority of countries, tax is the primary source of revenue for the development of the country. Generally, the percentage of earnings are mostly from the tax collection collected by the government from the taxpayer. The revenue earned from the tax collection will be utilized for the development of various important sectors. This research has the intention to analyze and research the effect of firm size, sales growth, and leverage toward tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange. The population taken in this research is the property and real estate company listed on the Indonesia Stock Exchange for the period of 2017-2020. There are 72 property and real estate companies listed on the Indonesia Stock Exchange. Through the usage of the purposive sampling method, there are 57 samples chosen out of 68 taken from the financial statement of the companies listed on the Indonesia Stock Exchange. Furthermore, the samples and data are proceed to the application of SPSS 26 to achieve the result of the research. The result of Partial T-test explain that firm size and sales growth have no significant impact toward the tax avoidance. Meanwhile, leverage has significant impact toward the tax avoidance. However, in simultaneous F-test, it shows that the independent variables which are the firm size, sales growth, and leverage have a significant effect towards the dependent variable simultaneously and hypothesis is accepted./ Di sebagian besar negara, pajak merupakan salah satu dari berbagai sumber pendapatan utama untuk perkembangan dan pertumbuhan negara tersebut. Pada umumnya, persentase pendapatan negara sebagian besar berasal dari pemungutan pajak oleh pemerintah dari wajib pajak baik badan atau perorangan. Pendapatan yang diperoleh dari pemungutan pajak tersebut akan digunakan untuk pembangunan dan perkembangan berbagai sektordan fasilitas penting di suatu negara. Penelitian ini bertujuan untuk menganalisis dan meneliti pengaruh ukuran perusahaan, pertumbuhan penjualan, dan leverage terhadap penghindaran pajak pada perusahaan properti dan real estate yang terdaftar dalam Bursa Efek Indonesia. Populasi yang diambil dan digunakan dalam penelitian ini adalah perusahaan yang bergerak di bidang properti dan real estate yang terdaftar dalam Bursa Efek Indonesia periode 2017 – 2020. Dalam keseluruhan, ada 72 perusahaan properti dan real estate yang terdaftar dalam Bursa Efek Indonesia. Dengan menggunakan metode purposive sampling, terdapat 57 sampel yang dipilih dari 68 sampel yang diambil dari laporan keuangan perusahaan. Pada akhirnya, sampel tersebut akan diolah dan dilanjutkan dengan aplikasi SPSS 26. Setelah pengolahan data di aplikasi SPSS 26, hasil uji secara parsial menjelaskan bahwa ukuran perusahaan dan pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak. Sedangkan, leverage berpengaruh terhadap penghidaran pajak. Namun, hasil uji secara simultan menunjukkan bahwa variabel independen yaitu ukuran perusahaan, pertumbuhan penjualan, dan leverage berpengaruh signifikan terhadap variabel dependen secara simultan.

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