The impact of profitability, leverage, and sales growth toward tax avoidance of food and beverage companies listed on the Indonesia Stock Exchange

Amelia, Agnes (2023) The impact of profitability, leverage, and sales growth toward tax avoidance of food and beverage 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, leverage, and sales growth toward tax avoidance of food and beverages companies listed on the Indonesia Stock Exchange for the period 2020 - 2022. The independent variables used in this study are profitability, which is measured by Return on Assets (ROA), leverage measured by Debt to Equity (DER), and sales growth measured the calculation of total revenue. The dependent variable used in this study is tax avoidance, which is measured by Effective Tax Rate (ETR). The data used in this research are secondary data obtained from food and beverages companies listed in IDX from 2020 to 2022. Using the purposive-sampling method, 23 food and beverages companies are chosen as samples resulting in total of 69 observations. The data analysis method used in this research is multiple linear regressions processed through Statistical Product and Service Solutions 25 (SPSS 25). The result of this study reveals that profitability (ROA) has an insignificant negative impact partially on tax avoidance, leverage (DER) has an insignificant positive impact partially on tax avoidance, and sales growth has a significant negative impact on tax avoidance partially. Simultaneously, the three independent variables have a significant impact on tax avoidance/Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas, leverage dan pertumbuhan penjualan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2020-2022. Variabel independen yang digunakan dalam penelitian ini adalah profitabilitas yang diukur dengan Return on Assets (ROA), leverage yang diukur dengan Debt to Equity Ratio (DER), dan pertumbuhan penjualan yang diukur dengan perhitungan total pendapatan. Variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak yang diukur dengan menggunakan Effective Tax Rate (ETR). Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari perusahaan makanan dan minuman yang terdaftar di BEI dari 2020 hingga 2022. Dengan menggunakan metode purposive sampling, 23 perusahaan makanan dan minuman dipilih sebagai sampel dan menghasilkan total 69 objek pengamatan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda yang diproses melalui Statistical Product and Service Solutions 25 (SPSS 25). Hasil penelitian ini menunjukkan bahwa profitabilitas (ROA) memiliki pengaruh negatif yang tidak signifikan terhadap nilai perusahaan secara parsial. Sedangkan, leverage (DER) memiliki pengaruh positif tidak signifikan dan pertumbuhan penjualan memiliki pengaruh negative signifikan terhadap penghindaran pajak secara parsial. Secara simultan, ketiga variabel independen tersebut memiliki pengaruh signifikan terhadap penghindaran pajak.

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