The influence of profitability, leverage, and firm size toward tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange

Cecilia, Emelly (2023) The influence of profitability, leverage, and firm size toward tax avoidance in property and real estate 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 influence of profitability, leverage and firm size toward tax avoidance in property and real estate companies listed in Indonesia Stock Exchange (IDX) for the period 2018-2022. The data used in this research are secondary data obtained from property and real estate companies listed in IDX from 2018-2022. By using the purposive-sampling method, 17 property and real estate companies are chosen as samples resulting in total of 85 observations. The data analysis method used in this research is multiple linear regressions processed through Statistical Product and Service Solutions 21 (SPSS 21). The result of this study reveals that profitability (ROA) partially has significant influence on tax avoidance, leverage (DER) partially has no significant influence on tax avoidance, and firm size partially has no significant influence on tax avoidance. Simultaneously, profitability (ROA), leverage (DER) and firm size have significant influence on tax avoidance. / Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2018-2022. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari perusahaan properti dan real estate yang terdaftar di BEI dari 2018 hingga 2022. Dengan menggunakan metode purposive sampling, 17 perusahaan properti dan real estate dipilih sebagai sampel dan menghasilkan total 85 objek pengamatan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda yang diproses melalui Statistical Product and Service Solutions 21 (SPSS 21). Hasil penelitian ini menunjukkan bahwa profitabilitas (ROA) secara parsial memiliki pengaruh signifikan terhadap penghindaran pajak. Sedangkan, leverage (DER) secara parsial tidak memiliki pengaruh signifikan terhadap penghindaran pajak dan ukuran perusahaan secara parsial tidak memiliki pengaruh signifikan terhadap penghindaran pajak. Secara simultan, profitabilitas (ROA), leverage (DER) dan ukuran perusahaan memiliki pengaruh signifikan terhadap penghindaran pajak.

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