Analisis pengaruh financial distress, sales growth, dan profitabilitas terhadap tax avoidance = The effect of financial distress, sales growth, and profitability tax avoidance

Wijayanti, Astried Refita (2022) Analisis pengaruh financial distress, sales growth, dan profitabilitas terhadap tax avoidance = The effect of financial distress, sales growth, and profitability tax avoidance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tindakan praktik penghindaran pajak memberikan dampak kerugian pada pendapatan negara dari sektor pajak. Aspek yang diduga menjadi pemicu rendahnya penerimaan pajak di Indonesia diantaranya saat kondisi perusahaan mengalami kesulitan keuangan, perusahaan yang memiliki angka penjualan tinggi dan perusahaan yang memiliki profitabilitas yang tinggi untuk keberlangsungan perusaahaan. Tujuan dari penelitian ini yaitu untuk menguji pengaruh financial distress, sales growth dan profitabilitas terhadap tax avoidance. Sampel penelitian yang digunakan adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia kecuali sektor keuangan dan sektor energi selama periode 2017-2021. Penelitian ini menggunakan metode purposive sampling, metode regresi linear berganda, menggunakan software aplikasi STATA versi 17 dan menggunakan teknik pengumpulan data sekunder yang diperoleh dari S&P Capital IQ. Sehingga, jumlah sampel penelitian ini sebanyak 67 perusahaan dengan total keseluruhan data sebanyak 335. Hasil Penelitian ini yaitu financial distress tidak memiliki pengaruh terhadap tax avoidance, sales growth memiliki pengaruh positif terhadap tax avoidance, dan profitabilitas memiliki pengaruh positif tax avoidance./Acts of tax avoidance practices have a detrimental impact on state revenues from the tax sector. Aspects that are suspected of triggering low tax revenues in Indonesia include companies experiencing financial difficulties, companies that have high sales figures and companies that have high profitability for the company's sustainability. The purpose of this study was to examine the effect of financial distress, sales growth, profitability on tax avoidance. The research sample used were companies listed on the Indonesia Stock Exchange except financial sector companies and energy sector companies during the period 2017-2021. The study used purposive sampling method, using multiple linear regression methods, using STATA version 17 and used secondary data collection technique obtained from S&P Capital IQ. Therefore, amout of samples in this observation were 67 companies with a total of 335 sampling. The results of this study are that financial distree has no effect on tax avoidance, sales gwroth has a positive effect on tax avoidance, profitability has a positive effect on tax avoidance.

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