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

Wijaya, Hanny (2022) The effect of sales growth, capital intensity, and firm size towards tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The objective of this research is to analyze the effect of sales growth, capital intensity, and firm size towards tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The independent variables of this research are sales growth, capital intensity, and firm size, while the dependent variable is tax avoidance. This study used quantitative method, and the data used in this research is secondary data collected from Indonesia Stock Exchange website (www.idx.co.id). Sample is selected using purposive-sampling method, resulting 21 companies out of population of 79 property and real estate companies. Furthermore, with the total observation year of three years, 63 samples will be used for this research. This research uses Statistical Product and Service Solution (SPSS) version 26 to measure the statistical tests, which resulting that sales growth partially has no significant influence on tax avoidance. Capital intensity partially has no significant influence on tax avoidance. Firm size has no significant influence on tax avoidance. Sales growth, capital intensity, and firm size simultaneously have no significant influence on tax avoidance./ Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan penjualan, intensitas modal, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017 sampai 2019. Variabel bebas dalam penelitian ini adalah Pertumbuhan Penjualan, Intensitas Modal, dan Ukuran perusahaan, sedangkan variabel terikatnya adalah Penghindaran Pajak. Penelitian ini menggunakan metode kuantitatif, dan data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia (www.idx.co.id). Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling dengan jumlah 21 perusahaan yang dipilih dari populasi 79 perusahaan properti dan real estate. Selanjutnya, dengan total tahun pengamatan selama tiga tahun, akan digunakan 63 sampel untuk penelitian ini. Penelitian ini menggunakan Statistical Product and Service Solution 26 (SPSS 26) untuk mengukur uji statistik, yang menghasilkan bahwa pertumbuhan penjualan secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak. Intensitas modal secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak. Ukuran perusahaan secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak. Petumbuhan penjualan, intensitas modal, dan ukuran perusahaan secara simultan tidak berpengaruh signifikan terhadap penghindaran pajak.

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