The effect of profitability, leverage and sales growth on tax avoidance (a manufacturing companies listed on the Indonesia Stock Exchange)

Wongso, Ricky (2022) The effect of profitability, leverage and sales growth on tax avoidance (a manufacturing companies listed on the Indonesia Stock Exchange). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are the largest source of income of state revenue, hence they are critical for the state. However, due to the conflicting interests of taxpayers and the government, tax collection is often not maximized. Conflict of interests, also known as the agency problem, will result in non-compliance by the company's management, leading to tax avoidance practices. This research is performed to analyze the effect of profitability, leverage, and sales growth on tax avoidance. This research is a quantitative descriptive study that applies the purposive sampling approach. A total of 78 manufacturing companies from 2015 to 2019 are chosen as the sample of this study. To analyze the collected data, this study used a multiple linear regression model. According to the findings of this study, profitability and sales growth have significant negative effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Meanwhile, leverage is proven to have no effect on tax avoidance. Simultaneously, profitability, leverage, and sales growth have significant effect on tax avoidance. However, the variables only have minor simultaneous effect as the coefficient of determination is only 6.1%./ Pajak merupakan sumber penerimaan negara yang terbesar, sehingga sangat penting bagi negara. Namun, karena adanya konflik kepentingan antara wajib pajak dan pemerintah, pemungutan pajak seringkali tidak maksimal. Benturan kepentingan yang disebut juga masalah keagenan dapat mengakibatkan ketidakpatuhan oleh manajemen perusahaan yang berujung pada praktik penghindaran pajak. Oleh sebab itu, penelitian ini dilakukan untuk menganalisis pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan pendekatan purposive sampling. Sebanyak 78 perusahaan manufaktur dari 2015 sampai dengan 2019 dipilih sebagai sampel penelitian ini. Untuk menganalisis data yang diperoleh, penelitian ini menggunakan model regresi linier berganda. Berdasarkan hasil penelitian ini, profitabilitas dan pertumbuhan penjualan berpengaruh negatif signifikan terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sedangkan leverage terbukti tidak berpengaruh terhadap penghindaran pajak. Secara simultan profitabilitas, leverage, dan pertumbuhan penjualan berpengaruh signifikan terhadap penghindaran pajak. Namun variabel-variabel tersebut hanya memiliki pengaruh simultan yang kecil karena koefisien determinasinya hanya 6,1%.

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