The influence of profitability and leverage toward tax avoidance with firm size as moderating variable on consumer goods companies listed on the Indonesia Stock Exchange

Mindany, Micella (2023) The influence of profitability and leverage toward tax avoidance with firm size as moderating variable on consumer goods companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia is a developing country that has a high population growth rate, which of course requires consumer goods to meet daily needs. Companies operating in the consumer goods sector should be able to contribute to Indonesia's tax revenues, but there are still many companies that avoid taxes to gain greater profits. This research analyzed the effect of profitability and leverage as independent variables on tax avoidance as the dependent variable with firm size as a moderating variable in consumer goods companies listed on the Indonesia Stock Exchange. The population of this research is consumer goods companies listed on the Indonesia Stock Exchange from 2020-2022. The purposive sampling method was used in determining the sample and there were 27 companies obtained with a total research sample of 81 obtained over three years. This research uses secondary data in financial reports from consumer goods companies listed on the Indonesia Stock Exchange. The data collected in this research was processed using the SPSS version 26.0 program. The results of this research show that profitability and leverage have a significant negative effect on tax avoidance. Simultaneously, profitability and leverage together have a significant influence on tax avoidance. Firm size does not moderate the relationship between profitability, leverage, and tax avoidance./Indonesia adalah negara berkembang yang mempunyai tingkat pertumbuhan penduduk yang tinggi, yang tentunya membutuhkan barang konsumsi untuk memenuhi kebutuhan sehari-hari. Perusahaan yang bergerak di bidang barang konsumsi seharusnya dapat memberikan kontribusi bagi penerimaan pajak Indonesia, namun masih banyak perusahaan yang melakukan penghindaran pajak untuk mendapatkan keuntungan yang lebih besar. Penelitian ini dilakukan untuk menganalisis efek profitabilitas dan leverage sebagai variabel independen terhadap penghindaran pajak sebagai variabel dependen dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan consumer goods yang tercatat di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan consumer goods yang tercatat di Bursa Efek Indonesia dari tahun 2020-2022. Metode purposive sampling digunakan dalam penentuan sampel dan ada 27 perusahaan yang diperoleh dengan total sampel penelitian sebanyak 81 yang diperoleh dalam periode tiga tahun. Penelitian ini menggunakan data sekunder berupa laporan keuangan dari perusahaan consumer goods yang tercatat di Bursa Efek Indonesia. Data yang dikumpulkan dalam penelitian ini diproses dengan program SPSS versi 26.0. Hasil penelitian ini menunjukkan bahwa secara signifikan profitabilitas dan leverage berpengaruh negatif terhadap penghindaran pajak. Secara simultan, profitabilitas dan leverage bersamaan memiliki pengaruh signifikan pada penghindaran pajak. Ukuran perusahaan tidak memoderasi hubungan antara profitabilitas, leverage, dan penghindaran pajak.

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