The influence of leverage and sales growth toward tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange

Tanova, Amelia Carendita (2022) The influence of leverage and sales growth toward tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is conducted to analyze and examine the influence of leverage and sales growth toward tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange. The population of this research is consumer goods companies listed on the Indonesia Stock Exchange during the period of 2019 to 2021, totaling 58 companies. The sampling technique used purposive sampling method where 20 companies were eliminated and 38 consumer goods companies were selected to meet the criteria as a research sample with the total of 114 samples during the three years period. The dependent variable used in this research is tax avoidance as measured by Effective Tax Rate (ETR), while the independent variables are leverage as measured by Debt to Asset Ratio (DAR) and sales growth as measured by Sales Growth Ratio (SGR). The data used is secondary data obtained from financial statement of consumer goods companies listed on the Indonesia Stock Exchange during the period of 2019 to 2021. The data is analyzed quantitatively and tested using SPSS version 26 which consist of descriptive statistics analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The result of this research shows that leverage partially has no significant influence toward tax avoidance and sales growth partially has no significant influence toward tax avoidance. Furthermore, all the independent variables which are leverage and sales growth simultaneously have no significant influence toward tax avoidance. / Penelitian ini dilakukan untuk menganalisis dan menguji pengaruh leverage dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019 hingga 2021 yang berjumlah 58 perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling dimana 20 perusahaan dieliminasi dan 38 perusahaan barang konsumsi dipilih untuk memenuhi kriteria sebagai sampel penelitian dengan jumlah sampel 114 selama periode tiga tahun. Variabel terikat yang digunakan dalam penelitian ini adalah penghindaran pajak yang diukur dengan Effective Tax Rate (ETR), sedangkan variabel bebas adalah leverage yang diukur dengan Debt to Asset Ratio (DAR) dan pertumbuhan penjualan yang diukur dengan Sales Growth Ratio (SGR). Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2019 hingga 2021. Data dianalisis secara kuantitatif dan diuji menggunakan SPSS versi 26 yang terdiri atas analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa leverage secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak dan pertumbuhan penjualan secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak. Selanjutnya, semua variabel bebas yaitu leverage dan pertumbuhan penjualan secara simultan tidak berpengaruh signifikan terhadap penghindaran pajak.

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