The influence of profitability, leverage, and capital intensity toward tax avoidance in oil, gas, and coal companies listed on the Indonesia stock exchange

Loretta, Claudia (2023) The influence of profitability, leverage, and capital intensity toward tax avoidance in oil, gas, and coal companies listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is targeting to determine the influence of profitability, leverage, and capital intensity toward tax avoidance in oil, gas, and coal companies listed on the Indonesia Stock exchange within the year 2020-2022. The measurement used for the independent variables are Return On Assets (ROA) for profitability, Debt to Equity Ratio (DER) for leverage, and by dividing the total fixed assets with total asset for capital intensity. While the measurement used for dependent variable is Effective Tax Rate (ETR) for tax avoidance. This research consisted of all companies that listed on the Indonesia Stock Exchange and categorized as oil, gas, and coal companies for the population. A total of 22 companies were taken by using purposive sampling method, which lead to a total of 66 samples used for the observation. Descriptive statistics analysis, classical assumption test, multiple regression analysis, and hypothesis testing were used in this research for data analysis methods by using SPSS 26. This research result indicates that profitability (ROA) has a significant influence toward tax avoidance, leverage (DER) has no significant influence toward tax avoidance, and capital intensity has a significant influence toward tax avoidance. Additionally, all of the independent variables which are profitability, leverage, and capital intensity simultaneously have a significant influence toward tax avoidance. / Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan intensitas modal terhadap penghindaran pajak pada perusahaan minyak, gas, dan batubara yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Pengukuran variabel independen yang digunakan adalah Return On Assets (ROA) untuk profitabilitas, Debt to Equity Ratio (DER) untuk leverage, dan dengan membagi total aset tetap dengan total aset untuk intensitas modal. Sedangkan pengukuran variabel dependen yang digunakan adalah Effective Tax Rate (ETR) terhadap penghindaran pajak. Penelitian ini mencakup seluruh perusahaan yang terdaftar di Bursa Efek Indonesia dan dikategorikan sebagai perusahaan minyak, gas, dan batubara untuk populasinya. Sebanyak 22 perusahaan diambil dengan menggunakan metode purposive sampling sehingga diperoleh total 66 sampel yang digunakan untuk observasi. Analisis statistik deskriptif, uji asumsi klasik, analisis regresi berganda, dan uji hipotesis digunakan dalam penelitian ini untuk metode analisis data dengan menggunakan SPSS 26. Hasil penelitian ini menunjukkan bahwa profitabilitas (ROA) berpengaruh signifikan terhadap penghindaran pajak, leverage (DER) tidak berpengaruh signifikan terhadap penghindaran pajak, dan intensitas modal berpengaruh signifikan terhadap penghindaran pajak. Selain itu, seluruh variabel independen yaitu profitabilitas, leverage dan intensitas modal secara simultan mempunyai pengaruh signifikan terhadap penghindaran pajak.

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