The impact of capital intensity, leverage, and sales growth toward tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange

Salim, Jennifer (2023) The impact of capital intensity, leverage, and sales growth toward tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In Indonesia, taxes are imposed by the government on taxpayers in carrying out sustainable national development. However, many taxpayers perceive taxes as costs and engage in tax avoidance activity. The objective of this study is to analyze the impact of Capital Intensity, Leverage and Sales Growth toward Tax Avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The independent variables used in this research are Capital Intensity, Leverage measured by Debt-to-Equity Ratio (DER) and Sales Growth. Meanwhile, the dependent variable used in this research is Tax Avoidance, measured by Effective Tax Rate (ETR). The data utilized in this research are secondary data in the form of financial reports obtained from property and real estate sector companies listed on IDX from 2020 to 2022. Purposive sampling method was utilized to collect the sample, which resulted in 26 companies that fulfilled the criteria in order to be used as the sample in this research. Multiple linear regression analysis is utilized to analyze the data in this research. The result of this research finds that leverage and sales growth have significant impact toward tax avoidance partially. Contrarily, capital intensity has no significant impact toward tax avoidance partially. Simultaneously, capital intensity, leverage and sales growth have significant impact toward tax avoidance./ Di Indonesia, pajak dikenakan oleh pemerintah kepada Wajib Pajak dalam melaksanakan pembangunan nasional yang berkelanjutan. Namun, banyak Wajib Pajak yang menganggap pajak sebagai biaya dan terlibat dalam aktivitas penghindaran pajak. Penelitian ini bertujuan untuk menganalisis pengaruh Intensitas Modal, Leverage dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022. Variabel independen yang digunakan dalam penelitian ini adalah Intensitas Modal, Leverage yang diukur dengan Debt�to-Equity Ratio (DER) dan Pertumbuhan Penjualan. Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah Penghindaran Pajak yang diukur dengan Effective Tax Rate (ETR). Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang diperoleh dari perusahaan sektor properti dan real estate yang terdaftar di BEI pada tahun 2020 hingga 2022. Metode purposive sampling digunakan untuk mengumpulkan sampel, sehingga diperoleh 26 perusahaan yang memenuhi kriteria untuk dijadikan sampel dalam penelitian ini. Analisis regresi linier berganda digunakan untuk menganalisis data dalam penelitian ini. Hasil penelitian menunjukkan bahwa leverage dan pertumbuhan penjualan berpengaruh signifikan terhadap penghindaran pajak secara parsial. Sedangkan, intensitas modal tidak berpengaruh signifikan terhadap penghindaran pajak secara parsial. Secara simultan, intensitas modal, leverage dan pertumbuhan penjualan berpengaruh signifikan terhadap penghindaran pajak.

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