The impact of profitability, firm size, and sales growth toward tax avoidance in consumer goods companies listed on The Indonesia Stock Exchange

Angeline, Angeline (2023) The impact of profitability, firm size, 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

The objective of this study is to analyze the impact of Profitability, Firm Size, and Sales Growth toward Tax Avoidance in consumer goods companies listed on Indonesia Stock Exchange for the year 2020-2022. The independent variables used in this study are Profitability (ROA), Firm Size, and Sales Growth, while the dependent variable used in this study is Tax Avoidance which measured by Effective Tax Rate (ETR). The data used in this research are secondary data which obtained from 122 consumer goods companies listed on Indonesia Stock Exchange from the year 2020 to 2022 by using purposive sampling method. 41 companies from the population are chosen as the samples resulting in a total of 123 observations. The data analysis method is multiple linear regressions which are processed by using Statistical Product and Service Solutions 26 (SPSS 26). Based on the results of this study, the partial test shows that profitability has significant negative impact on Tax Avoidance, firm size has insignificant positive impact on Tax Avoidance, and sales growth have insignificant negative impact on Tax Avoidance. While all independent variables have significant impact on tax avoidance simultaneously. / Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Variabel independen yang digunakan dalam penelitian ini adalah Profitabilitas (ROA), Ukuran Perusahaan, 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 yang diperoleh dari 122 perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2020 sampai dengan tahun 2022 dengan menggunakan metode purposive sampling. Sebanyak 41 perusahaan dari populasi tersebut dipilih sebagai sampel sehingga total observasi diperoleh sebanyak 123 perusahaan. Metode analisis data yang digunakan adalah regresi linier berganda yang diolah dengan menggunakan Statistical Product and Service Solutions 26 (SPSS 26). Berdasarkan hasil penelitian ini, uji parsial menunjukkan bahwa profitabilitas memiliki pengaruh negatif signifikan terhadap Penghindaran Pajak, ukuran perusahaan memiliki pengaruh positif tidak signifikan terhadap Penghindaran Pajak, dan pertumbuhan penjualan memiliki pengaruh negatif tidak signifikan terhadap Penghindaran Pajak. Sedangkan secara simultan seluruh variabel independen berpengaruh signifikan terhadap penghindaran pajak.

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