The impact of account receivable turnover and inventory turnover on tax avoidance with firm size as mediating variable in food and beverage companies listed on the Indonesia Stock Exchange

Lawrence, Evelyne Chandrayani (2022) The impact of account receivable turnover and inventory turnover on tax avoidance with firm size as mediating variable in food and beverage companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This is a research which conducted with a purpose to know whether account receivable turnover and inventory turnover have significant impact on tax avoidance with firm size as mediating variable at food and beverage companies listed on the Indonesia Stock Exchange. Population taken to conduct this paper is food and beverage companies for year 2019-2021 which are registered in Indonesia Stock Exchange with the amount of 30 companies. And there are 22 companies that fulfill the criteria and used as the sample of this research. This means that there will be 66 data. Multiple linear regression analysis method will be implemented on this research as it is one of the data analysis methods. There are some closures for this analysis where tax avoidance of the sample we used does significantly impacted by account receivable turnover as well as the inventory turnover. While firm size cannot mediate account receivable turnover and inventory turnover on tax avoidance at food and beverage companies registered on the Indonesia Stock Exchange. This means that firm size does not significantly impact the tax avoidance of the food and beverage companies registered at Indonesia Stock Exchange for year 2019-2021. / Skripsi ini merupakan sebuat penelitian yang dilakukan dengan tujuan untuk mengetahui apakah perputaran piutang dan perputaran persediaan berpengaruh terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel mediasi pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini merupakan perusahaan makanan dan minuman yang sudah terdaftar di Bursa Efek Indonesia dari tahun 2019-2021 yang berjumlah 30 perusahaan. Dan ada 22 perusahaan yang telah memenuhi kriteria penelitian yang dijadikan sampel penelitian ini. Yang berarti akan ada 66 data. Metode analisis regresi linier berganda akan diterapkan pada penelitian sebagai salah satu metode analisis data. Ada beberapa kesimpulan dari penelitian yang dilakukan, yakni penghindaran pajak dari sampel yang digunakan dipengaruhi secara signifikan oleh perputaran piutang usaha serta perputaran persediaan. Sedangkan besarnya suatu perusahaan tidak dapat memediasi, baik perputaran piutang usaha ataupun perputaran persediaan atas penghindaran pajak pada perusahaan makanan dan minuman terdaftar di Bursa Efek Indonesia. Artinya ukuran perusahaan tidak berpengaruh signifikan terhadap penghindaran pajak pada perusahaan makanan dan minuman yang tercatat di Bursa Efek Indonesia pada periode tahun 2019-2021.

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