The impact of firm size, profitability, and leverage toward tax avoidance in basic and chemical industries listed on the Indonesia stock exchange

Tantowi, Ricky (2022) The impact of firm size, profitability, and leverage toward tax avoidance in basic and chemical industries listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Three independent factors are investigated in this study. Firm Size is determined by LN (Asset), Profitability is determined by Return On assets (ROA), Leverage is determined by Debt to Equity, and, finally, Tax Avoidance is determined by Effective Tax Rate. The population of this study is the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange from the period 2016 to 2020. By using purposive sampling, 28 samples were obtained from 78 in 5 years. The data analysis method utilized in this research is multiple linear regression that is processed with SPSS 26. All of the Independent variables have an insignificant impact simultaneously on Tax Avoidance in Basic and Chemical Industries Listed on the Indonesia Stock Exchange. The coefficient of determination value is 0.052. The result shows that 5.2% of the tax avoidance as a dependent variable is influenced by firm size, profitability, and leverage as independent variables. At the same time, the other 94.8% is influenced by other factors which are not discussed in this research./ Tiga faktor independen diselidiki dalam penelitian ini. Ukuran Perusahaan ditentukan oleh LN (Aset), Profitabilitas ditentukan oleh Return On assets (ROA), Leverage ditentukan oleh Debt to Equity, dan terakhir Penghindaran Pajak ditentukan oleh Tarif Pajak Efektif. Populasi dalam penelitian ini adalah sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2016 hingga 2020. Dengan menggunakan purposive sampling diperoleh 28 sampel dari 78 dalam 5 tahun. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda yang diolah dengan SPSS 26. Seluruh variabel Independen berpengaruh tidak signifikan secara simultan terhadap Penghindaran Pajak pada Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia. Nilai koefisien determinasi adalah 0,052. Hasil penelitian menunjukkan bahwa 5,2% penghindaran pajak sebagai variabel terikat dipengaruhi oleh ukuran perusahaan, profitabilitas, dan leverage sebagai variabel bebas. Sedangkan 94,8% lainnya dipengaruhi oleh faktor lain yang tidak dibahas dalam penelitian ini.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Tantowi, RickyNIM03012180001ri80001@student.uph.edu
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorKacaribu, Anton AdventusNIDN0305127606anton.kacaribu@lecturer.uph.edu
Uncontrolled Keywords: firm size; profitability; leverage; tax avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 23949 not found.
Date Deposited: 18 Aug 2022 04:03
Last Modified: 18 Aug 2022 04:03
URI: http://repository.uph.edu/id/eprint/49749

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