The impact of return on assets, institutional ownership, and firm size on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange

Lim, Sheryn (2024) The impact of return on assets, institutional ownership, and firm size on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes play a huge role as the state’s main income to develop a country, these funds come from tax payments by taxpayers. Since taxes are used for the country’s well-being, government strive to receive as much amount of tax as possible, while taxpayers try to minimize tax payments as it is viewed as burden that decreases their net income, this practice is known as tax avoidance. Thus, there are a few key factors discussed in this study, namely return on assets, institutional ownership, and firm size on how they impact tax avoidance, focusing on Property and Real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Purposive sampling method is used as sampling technique in this study. From a population of 86 property and real estate companies, 25 of them are used as sample by adopting quantitative research design and utilizing secondary data, which are financial statements published on Indonesia Stock Exchange. Method of data analysis is carried out using multiple linear regression, processed through IBM SPSS version 26. The result of this study shows that return on assets has significant impact on tax avoidance, while institutional ownership and firm size does not have significant impact on tax avoidance. Simultaneously, all three independent variables have significant impact on tax avoidance. / Pajak mempunyai peranan yang sangat besar sebagai pendapatan utama negara yang bersumber dari pembayaran pajak yang dilakukan oleh wajib pajak. Karena pajak digunakan untuk kesejahteraan dan pembangunan negara, pemerintah berupaya untuk menerima pajak sebanyak mungkin, sedangkan wajib pajak berusaha meminimalkan pembayaran pajak karena dianggap sebagai beban yang menurunkan pendapatan bersihnya, praktik ini dikenal dengan penghindaran pajak. Oleh karena itu, ada beberapa faktor kunci yang dibahas dalam penelitian ini yaitu return on assets, kepemilikan institusional, dan ukuran perusahaan mengenai dampaknya terhadap penghindaran pajak, dengan fokus pada perusahaan Properti dan Real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 hingga 2022. Metode purposive sampling digunakan sebagai teknik pengambilan sampel dalam penelitian ini. Dari populasi sebanyak 86 perusahaan property dan real estate, 25 perusahaan dijadikan sampel dengan menggunakan desain penelitian kuantitatif dan memanfaatkan data sekunder berupa laporan keuangan yang dipublikasikan di Bursa Efek Indonesia. Metode analisis data dilakukan dengan menggunakan regresi linier berganda yang diolah melalui IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa return on assets berpengaruh signifikan terhadap penghindaran pajak, sedangkan kepemilikan institusional dan ukuran perusahaan tidak berpengaruh signifikan terhadap penghindaran pajak. Secara simultan ketiga variabel independen mempunyai pengaruh signifikan terhadap penghindaran pajak.

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