The influence of company size, debt to equity ratio and return on assets toward tax avoidance in consumer goods sector companies listed on the Indonesia Stock Exchange

Hartanto, Winni (2022) The influence of company size, debt to equity ratio and return on assets toward tax avoidance in consumer goods sector companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This study aims to determine Company Size, Debt to Equity Ratio and Return on Assets Against Tax Avoidance. The research methodology used is a quantitative descriptive method. The type of data used in this research is quantitative data, which is obtained in the form of numbers and numbers. Source of data in the form of secondary data. The population in this study is the Large Consumer Goods Sector Companies on the Indonesia Stock Exchange for the 2017-2021 period totaling 37 companies. From the population, selected by purposive sampling technique and obtained as many as 16 companies for 5 periods totaling 80 samples. The analytical method used is multiple linear regression with the regression equation TAX AVOIDANCE = 0.280 – 0.003 SIZE + 0.010 DER – 0.095 ROA. The results of the research analysis show that firm size and profitability have an effect on tax avoidance, while the debt to equity ratio has no effect on tax avoidance. Simultaneously company size, debt to equity ratio and profitability affect tax avoidance with a determination coefficient of 8%. / Penelitian ini bertujuan untuk mengetahui Ukuran Perusahaan, Debt to Equity Ratio dan Return on Asset Terhadap Pengindaran Pajak. Metodologi penelitian yang digunakan adalah metode deskripstif kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, yaitu yang diperoleh dalam bentuk angka dan bilangan. Sumber data berupa data sekunder. Populasi dalam penelitian ini adalah Perusahaan Sektor Barang Konsumsi Besar di Bursa Efek Indonesia periode 2017-2021 berjumlah 37 perusahaan. Dari populasi, dipilih dengan teknik purposive sampling dan diperoleh sebanyak 16 perusahaan selama 5 periode yang berjumlah 80 sampel. Metode analisis yang digunakan adalah regresi linear berganda dengan persamaan regresi TAX AVOIDANCE = 0.280 – 0.003 SIZE + 0,010 DER – 0,095 ROA. Hasil analisis penelitian menunjukkan bahwa ukuran Perusahaan dan Profitabilitas berpengaruh terhadap penghindaran pajak sedangkan debt to equity ratio tidak berpengaruh terhadap penghindaran pajak. Secara simultan ukuran perusahaan, debt to equity ratio dan profitabilitas berpengaruh terhadap penghindaran pajak dengan hasil koefisien determinasi sebesar 8%.

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