Profitability as mediating on relation between leverage and trade cycle to tax avoidance in the consumer goods sector listed on the Indonesia Stock Exchange

Sonia, Florean (2022) Profitability as mediating on relation between leverage and trade cycle to tax avoidance in the consumer goods sector listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Since 2020, Indonesia and other countries have experienced the Covid-19 pandemic, which caused an economic crisis, and many companies in Indonesia and other countries have gone bankrupt. Even though companies in the consumer goods sector produce and distribute goods for daily needs, some companies suffer losses, especially in 2020. This study uses Leverage and Trade Cycle variables to determine its effect on Tax Avoidance through Profitability. The population of this study was taken from consumer goods companies listed on the Indonesia Stock Exchange for the 2019-2021 period, namely 80 companies. The sample companies used in this study were 50 companies. The results of this study indicate that Leverage has a positive but not significant effect on Profitability, Leverage has a positive and insignificant effect on Tax Avoidance, Trade Cycle has a positive and insignificant effect on Profitability, Trade Cycle has a negative and insignificant effect on Tax Avoidance, Profitability has a negative and insignificant effect on Tax Avoidance, Leverage has a positive and insignificant effect on Tax Avoidance through Profitability, and Trade Cycle has negative and insignificant effect on Tax Avoidance through Profitability./ Sejak tahun 2020, Indonesia dan negara lain telah mengalami pandemi Covid-19 yang menyebabkan krisis ekonomi, banyak perusahaan baik di Indonesia maupun negara lain bangkrut. Meskipun perusahaan di sektor barang konsumsi memproduksi dan mendistribusikan barang untuk kebutuhan sehari-hari, ada juga perusahaan yang mengalami kerugian terutama pada tahun 2020. Penelitian ini menggunakan variabel Leverage dan Trade Cycle untuk mengetahui pengaruhnya terhadap penghindaran pajak melalui profitabilitas. Populasi penelitian ini diambil dari perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2021 yaitu sebanyak 80 perusahaan. Sampel perusahaan yang digunakan dalam penelitian ini sebanyak 50 perusahaan. Hasil penelitian ini menunjukkan bahwa Leverage berpengaruh positif tetapi tidak signifikan terhadap profitabilitas, Leverage berpengaruh positif dan tidak signifikan terhadap penghindaran pajak, Trade Cycle berpengaruh positif dan tidak signifikan terhadap profitabilitas, Trade Cycle berpengaruh negatif dan tidak signifikan terhadap penghindaran pajak, profitabilitas memiliki pengaruh negatif dan tidak signifikan terhadap penghindaran pajak, Leverage berpengaruh positif dan tidak signifikan terhadap penghindaran pajak melalui profitabilitas, dan Trade Cycle berpengaruh negatif tidak signifikan terhadap penghindaran pajak melalui profitabilitas.

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