The effect of profitability, leverage, and firm size toward tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange

Maylyn, Judith (2023) The effect of profitability, leverage, and firm size toward tax avoidance in consumer goods 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 effect of profitability, leverage, and firm size toward tax avoidance in consumer goods companies listed on Indonesia Stock Exchange (IDX) from 2020 to 2021. The independent variables used in this study are Profitability measured by Return on Assets (ROA), Leverage measured by Debt-to-Equity Ratio (DER), and Firm Size. Tax avoidance as the dependent variable is measured by Effective Tax Rate (ETR). Data used in this research is secondary data obtained from Indonesia Stock Exchange. Purposive sampling method is used as the sampling technique in this study and a total of 47 consumer goods companies are used as the samples. The data analysis method used in this study is by using multiple linear regression processed through IBM SPSS 26. The result of this study shows that profitability and leverage has an effect toward tax avoidance, while firm size has no effect toward tax avoidance. Simultaneously, all three independent variables have an effect toward tax avoidance./ Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020 hingga 2021. 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 ukuran perusahaan. Penghindaran pajak sebagai variable dependen diukur dengan Effective Tax Rate (ETR). Data yang digunakan dalam penelitian ini merupakan data sekunder yang dapat diperoleh dari Bursa Efek Indonesia (BEI). Metode purposive sampling digunakan sebagai Teknik pengambilan sampel dan total sampel yang didapatkan adalah 47 perusahaan barang konsumsi. Metode analisis data yang digunakan adalah regresi linier berganda yang diolah melalui IBM SPSS 26. Hasil dari penelitian ini menunjukkan bahwa profitabilitas dan leverage berpengaruh terhadap penghindaran pajak, sedangkan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak. Secara simultan, ketiga variable independent berpengaruh terhadap penghindaran pajak.

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