The impact of leverage and capital intensity on tax avoidance through profitability in consumer goods industry listed on the Indonesia Stock Exchange

Sheren, Sheren (2022) The impact of leverage and capital intensity on tax avoidance through profitability in consumer goods industry listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this research is to view the impact of leverage and capital intensify on tax avoidance through profitability in consumer goods industry listed on Indonesia Stock Exchange from 2019-2021. The independent variables being applied in this study are leverage which is counted by total debt with total assets and capital intensity which is counted by dividing total fixed assets with sales. The intervening variable is profitability which is counted by net income dividing total sales. Profitability is also as the dependent variable. The dependent variable is tax avoidance which is counted by cash effective tax rate (CETR). The population in this study is a company that has been registered and categorized as a consumer goods industry company listed on the Indonesia Stock Exchange in the 2019-2021 period. There are 20 companies are chosen as sample, proceeding 60 observations for 3 years observation. The outcome of the research is leverage has a significant impact on profitability; leverage has no significant impact on tax avoidance; capital intensity has no significant impact on profitability, capital intensity has a significant impact on tax avoidance; leverage has no significant impact on tax avoidance through profitability; capital intensity has no significant impact on tax avoidance through profitability; profitability has significant impact on tax avoidance; leverage and capital intensity simultaneously have a significant impact on profitability; and leverage, capital intensity, and profitability simultaneously have a significant impact on tax avoidance. / Tujuan dari penelitian ini adalah untuk melihat bagaimana pengaruh leverage dan capital intensify terhadap penghindaran pajak melalui profitabilitas pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Variabel bebas yang digunakan dalam penelitian ini adalah leverage yang dihitung dengan total hutang dengan total aset dan intensitas modal yang dihitung dengan membagi total aset tetap dengan penjualan. Variabel intervensi adalah profitabilitas yang dihitung dengan laba bersih dibagi total penjualan. Profitabilitas juga sebagai variabel terikat. Variabel terikatnya adalah penghindaran pajak yang dihitung dengan memakai cash effective tax rate (CETR). Populasi dalam penelitian ini merupakan perusahaan yang telah terdaftar dan dikategorikan sebagai perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dalam periode 2019-2021. Sampel yang dipilih sebanyak 20 perusahaan, dilanjutkan dengan 60 pengamatan selama dalam 3 tahun pengamatan. Hasil penelitian adalah leverage berpengaruh signifikan terhadap profitabilitas; leverage berpengaruh tidak signifikan terhadap penghindaran pajak; intensitas modal berpengaruh tidak signifikan terhadap profitabilitas; intensitas modal berpengaruh signifikan terhadap penghindaran pajak; leverage berpengaruh tidak signifikan terhadap penghindaran pajak melalui profitabilitas; intensitas modal berpengaruh tidak signifikan terhadap penghindaran pajak melalui profitabilitas; profitabilitas berpengaruh signifikan terhadap penghindaran pajak; leverage dan intensitas modal secara simultan berpengaruh signifikan terhadap profitabilitas; dan leverage, intensitas modal, dan profitabilitas secara simultan berpengaruh signifikan terhadap penghindaran pajak.

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