The effect of profitability, capital intensity, and sales growth toward tax avoidance in coal companies listed on the indonesia stock exchange

Filbert, Filbert (2023) The effect of profitability, capital intensity, and sales growth toward tax avoidance in coal companies listed on the indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This paper differs from other papers on the dependent variables, independent variables, time series and the sector. The purpose of this research is to analyze the effect of profitability, capital intensity, and sales growth toward tax avoidance in coal companies listed on the Indonesia Stock Exchange (IDX) from period of 2018 – 2022. There are also have the independent variable which is profitability the measurement using return on asset (ROA), capital intensity the measurement using fixed asset divided with total asset and the last is sales growth measured by the current sales minus previous sales divided with previous sales. There is also the dependent variable, which is tax avoidance, the measurement using effective tax rate (ETR). The population in this research is the coal companies that listed on the Indonesia Stock Exchange (IDX) from period 2018 until 2022. By using the purposive sampling method, 10 coal companies have passed the criteria. The total samples used in this research are 50 samples. This data analysis also uses descriptive statistics, classical assumptions, multiple linear regression, and hypothesis testing. The data process through SPSS 26. The result of this research has shown that profitability and capital intensity have significant effect on tax avoidance. Sales Growth has no significant effect on tax avoidance. Subsequently, profitability, capital intensity, and sales growth simultaneously have significant effect on tax avoidance / Skripsi ini berbeda dari skripsi lainnya dibagian variabel dependen, variabel independen, pemakaian tahun dan sektor yang dipakai. Tujuan dari penelitian ini untuk menganalisis pengaruh profitabilitas, intensitas modal dan pertumbuhan penjualan terhadap penghindaran pajak perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia (BEI) dari periode 2018 – 2022. Ada juga yang memiliki variabel bebas yaitu profitabilitas pengukuran menggunakan return on asset (ROA), Intensitas modal Pengukuran menggunakan aset tetap dibagi dengan total aset dan yang terakhir adalah pertumbuhan penjualan yang diukur dengan penjualan saat ini dikurangi penjualan sebelumnya dibagi dengan penjualan sebelumnya. Ada juga variabel terikat, yaitu tax avoidance, pengukurannya menggunakan tarif pajak efektif (ETR). Populasi dalam penelitian ini adalah perusahaan tambang batubara yang terdaftar di Bursa Efek Indonesia (BEI) dari periode 2018 hingga 2022. Dengan menggunakan metode purposive sampling, 10 perusahaan tambang batubara telah lolos kriteria. Total sampel yang digunakan dalam penelitian ini adalah 50 sampel. Analisis data ini juga menggunakan statistik deskriptif, asumsi klasik, regresi linier berganda, dan pengujian hipotesis. Proses data melalui SPSS 26. Hasil penelitian ini menunjukkan bahwa profitabilitas dan intensitas modal berpengaruh signifikan terhadap penghindaran pajak. Pertumbuhan Penjualan tidak berpengaruh signifikan terhadap penghindaran pajak. Selanjutnya, profitabilitas, intensitas modal dan pertumbuhan penjualan secara bersamaan memiliki pengaruh signifikan terhadap penghindaran pajak

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