The effect of sales growth, liquidity, and leverage toward tax avoidance in banking companies listed on the Indonesia stock exchange

Tanevia, Vanessa (2023) The effect of sales growth, liquidity, and leverage toward tax avoidance in banking companies listed on the Indonesia stock exchange. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

The practice of legally lowering tax payments by searching for gaps in tax laws and regulations is known as tax avoidance. Even though tax avoidance is legal, the government does not want this to occur because it will lower tax revenue. Many cases of tax evasion are often carried out by large companies in Indonesia which are very detrimental to state revenues which are known to be caused by sales growth, liquidity and leverage. All 42 banking sector companies listed on the Indonesian Stock Exchange comprised the research population. Purposive sampling was used in the sampling technique which is 138 samples in total. The results of the study indicate that Sales Growth has significant impact in Banking companies listed on the Indonesia Stock Exchange (IDX). Liquidity has no significant impact in Banking companies listed on the Indonesia Stock Exchange (IDX). Leverage has no significant impact in Banking companies listed on the Indonesia Stock Exchange (IDX). Sales Growth, Liquidity, Leverage have simultaneous effect and significant impact on tax avoidance. As a result, the fourth hypothesis is accepted. Keywords: Sales Growth, Liquidity, Leverage, Tax Avoidance / Praktik penurunan pembayaran pajak secara legal dengan mencari celah dalam peraturan perundang-undangan perpajakan dikenal dengan istilah penghindaran pajak. Meski penghindaran pajak sah, namun pemerintah tidak ingin hal tersebut terjadi karena akan menurunkan penerimaan pajak. Banyak kasus penggelapan pajak yang sering dilakukan oleh perusahaan-perusahaan besar di Indonesia yang sangat merugikan penerimaan negara yang diketahui disebabkan oleh pertumbuhan penjualan, likuiditas dan leverage. Populasi penelitian ini adalah seluruh perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia yang berjumlah 42 perusahaan. Teknik pengambilan sampel digunakan purposive sampling yang berjumlah 138 sampel. Hasil penelitian menunjukkan bahwa Pertumbuhan Penjualan tidak berpengaruh signifikan pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Likuiditas mempunyai pengaruh yang signifikan pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Leverage mempunyai pengaruh yang signifikan pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Pertumbuhan Penjualan, Likuiditas, Leverage tidak berpengaruh secara simultan dan signifikan terhadap penghindaran pajak. Akibatnya hipotesis keempat ditolak. Kata Kunci : Pertumbuhan Penjualan, Likuiditas, Leverage, Penghindaran Pajak

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