The influence of profitability, leverage, and sales growth toward tax aggressiveness on pharmaceuticals companies listed on Indonesia stock exchange

Adriana, Adriana (2024) The influence of profitability, leverage, and sales growth toward tax aggressiveness on pharmaceuticals companies listed on Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The objective of this study is to analyze the influence of Profitability, Leverage, and Sales Growth toward Tax Aggressiveness on Pharmaceuticals companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The independent variables used in this study are Profitability measured by Return on Assets (ROA), Leverage measured by Debt-to-Equity Ratio (DER), Sales Growth measured by Sales Growth Rate. Tax Aggressiveness as the dependent variable is measured using the Effective Tax Rate (ETR). The data used in this research are secondary data obtained from pharmaceuticals companies listed on the IDX from 2020 to 2022. Using the purposive sampling method, 15 pharmaceuticals companies are chosen as samples resulting in a total of 45 observations. The data analysis method used in this research is multiple linear regressions processed through SPSS 26. The result of this study reveals that profitability, leverage, and sales growth does not have significant influences on tax aggressiveness partially. Simultaneously, those three independent variables do not have significant influence on tax aggressiveness of the pharmaceuticals companies year 2020 until 2022/ Tujuan penelitian ini adalah untuk menganalisis pengaruh Profitabilitas, Leverage, dan Pertumbuhan Penjualan terhadap Agresivitas Pajak pada perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Variabel independen yang digunakan dalam penelitian ini adalah Profitabilitas diukur dengan Return on Assets (ROA), Leverage diukur dengan Debt-to-Equity Ratio (DER), Pertumbuhan Penjualan diukur dengan Sales Growth Rate. Agresivitas Pajak sebagai variabel terikat diukur dengan menggunakan Effective Tax Rate (ETR). Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari perusahaan farmasi yang terdaftar di BEI pada tahun 2020 hingga 2022. Dengan menggunakan metode purposive sampling, dipilih 15 perusahaan farmasi sebagai sampel sehingga menghasilkan total 45 observasi. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda yang diolah melalui SPSS 26. Hasil penelitian menunjukkan bahwa profitabilitas, leverage, dan pertumbuhan penjualan tidak mempunyai pengaruh signifikan terhadap agresivitas pajak secara parsial. Secara simultan ketiga variabel independen tersebut tidak mempunyai pengaruh yang signifikan terhadap agresivitas pajak sektor farmasi periode 2020-2022.

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