The effect of sales growth, leverage and profitability on tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange

Angelica, Angelica (2022) The effect of sales growth, leverage and profitability on tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The objective of this research is to determine The Effect of Sales Growth, Leverage and Profitability on Tax Avoidance in Consumer Goods Companies Listed on the Indonesia Stock Exchange from 2018 to 2020. The independent variables in this research are sales growth, which is measured by the current year sales minus the previous year sales and dividing the result by the previous year sales, leverage is measured by Debt to Assets Ratio (DAR) and profitability is measured by Return on Assets (ROA). The dependent variable in this research is tax avoidance, which is measured by Effective Tax Rate (ETR). The research population consists of 76 consumer goods companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research samples are obtained by using the purposive sampling method, which resulted in a total of 30 consumer goods companies being selected. The total number of samples collected during the observation period from 2018 to 2020 is 90 units. This research uses statistical tests, including descriptive statistics, classical assumption tests, multiple linear regression analysis and hypothesis testing. The research data analysis is processed through SPSS 26. The result of this research shows that sales growth partially has no significant effect on tax avoidance, leverage partially has no significant effect on tax avoidance and profitability partially has no significant effect on tax avoidance. Lastly, sales growth, leverage and profitability simultaneously have no significant effect on tax avoidance. / Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, leverage, dan profitabilitas terhadap penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2018 sampai dengan tahun 2020. Variabel bebas dalam penelitian ini adalah pertumbuhan penjualan yang diukur dengan penjualan tahun berjalan dikurangi penjualan tahun sebelumnya dan membagi hasilnya dengan penjualan tahun sebelumnya, leverage diukur dengan Debt to Assets Ratio (DAR), dan profitabilitas diukur dengan Return on Assets (ROA). Variabel terikat dalam penelitian ini adalah penghindaran pajak yang diukur dengan Effective Tax Rate (ETR). Populasi penelitian ini berjumlah 76 perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2018 sampai dengan tahun 2020. Sampel penelitian diperoleh dengan menggunakan metode purposive sampling sehingga diperoleh total 30 perusahaan barang konsumsi yang sesuai dengan kriteria. Jumlah sampel yang dikumpulkan dari periode pengamatan 2018 hingga 2020 adalah 90 unit. Penelitian ini menggunakan uji statistik yang meliputi statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Analisis data penelitian diolah melalui SPSS 26. Hasil penelitian ini menunjukkan bahwa pertumbuhan penjualan secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak, leverage secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak, dan profitabilitas secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak. Terakhir, pertumbuhan penjualan, leverage, dan profitabilitas secara simultan tidak berpengaruh signifikan terhadap penghindaran pajak.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Angelica, AngelicaNIM03012190027angelicaang212@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTarigan, Louis Yosen PrimsaNIDN0102068202primsa.tarigan@uph.edu
Uncontrolled Keywords: sales growth; leverage; profitability; 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 23401 not found.
Date Deposited: 14 Feb 2023 02:56
Last Modified: 14 Feb 2023 02:56
URI: http://repository.uph.edu/id/eprint/54282

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