The impact of profitability, leverage, and company size toward tax avoidance in consumer goods industries listed on the Indonesia Stock Exchange

Khelly, Khelly (2022) The impact of profitability, leverage, and company size toward tax avoidance in consumer goods industries listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This study was conducted with the aim to analyze the impact of profitability, leverage, and company size on tax avoidance in the consumer goods industry listed on the Indonesia Stock Exchange from 2018 to 2020. The independent variables used in this study are profitability measured by return on assets (ROA), leverage measured by debt-to-assets-ratio (DAR), and company size measured by the natural logarithm of total assets. The dependent variable is tax avoidance, which is measured by effective tax rate (ETR). The population in this study is consumer goods companies listed on the Indonesia Stock Exchange for the year 2018 to 2020, totaling 64 companies. With the purposive-sampling method, 32 companies passed the research criteria which resulted in 96 samples for 3 years of observation. Data analysis methods applied in this study include descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing, which are processed through Statistical Product and Service Solutions 26 (SPSS 26). The results of this study indicate that profitability partially has a significant impact on tax avoidance. Leverage partially has no significant impact on tax avoidance. Company size partially has no significant impact on tax avoidance. Furthermore, profitability, leverage, and company size simultaneously have no significant impact on tax avoidance. / Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap penghindaran pajak pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2018 sampai 2020. Variabel bebas yang digunakan dalam penelitian ini adalah profitabilitas yang diukur dengan return pada assets (ROA), leverage diukur dengan debt-to-assets-ratio (DAR), dan ukuran perusahaan diukur dengan logaritma natural dari total aset. Variabel terikatnya adalah penghindaran pajak, yang diukur dengan tarif pajak efektif (ETR). Populasi dalam penelitian ini adalah perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia untuk tahun 2018 sampai dengan tahun 2020 yang berjumlah 64 perusahaan. Dengan metode purposive-sampling, 32 perusahaan lolos kriteria penelitian yang menghasilkan 96 sampel selama 3 tahun pengamatan. Metode analisis data yang digunakan dalam penelitian ini meliputi statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan pengujian hipotesis, yang diolah melalui Statistical Product and Service Solutions 26 (SPSS 26). Hasil penelitian ini menunjukkan bahwa profitabilitas secara parsial berpengaruh signifikan terhadap penghindaran pajak. Leverage secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak. Ukuran perusahaan secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak. Selanjutnya, profitabilitas, leverage, dan ukuran perusahaan secara simultan tidak berpengaruh signifikan terhadap penghindaran pajak.

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