The effect of sales growth and profitability toward tax avoidance with company size as moderating variable in mining sector companies listed on the Indonesia Stock Exchange

Phanato, Celine Thresya (2023) The effect of sales growth and profitability toward tax avoidance with company size as moderating variable in mining sector companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (21kB)
	Text (Abstract) Abstract.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (206kB)
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (921kB)
	Text (Chapter1) Chapter1.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (450kB)
	Text (Bibliography) Bibliography.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (420kB)
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

Indonesia is a nation that has a significant endowment of natural resources. Indonesia's most prominent sectors in the mining company include natural resources such as coal, gasoline, metals, and minerals. The mining sector company in Indonesia significantly contributes to the nation's tax revenue. Nevertheless, several corporations continue to engage in tax avoidance practices in the present context. This study examines the relationship between sales growth and profitability as independent factors, with company size as a moderating component and tax avoidance as an independent variable. The study sample comprises mining sector companies publicly listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The researchers used purposive sampling as a sampling approach that relied on specific criteria. Sixty-five samples were gathered during five years, consisting of thirteen companies selected for the research. The findings of this research demonstrate that the phenomenon of tax avoidance is significantly influenced by sales growth, but profitability does not have a significant effect on tax avoidance. The concurrent occurrence of sales growth and profitability substantially influences the practice of tax evasion. The scale of a company does not have a moderating effect on the relationship between sales growth and profitability, as well as tax avoidance, either in combination or concurrently. / Indonesia merupakan negara yang mempunyai kekayaan sumber daya alam yang sangat besar. Sektor industri pertambangan yang paling menonjol di Indonesia mencakup sumber daya alam seperti batu bara, bensin, logam, dan mineral. Industri pertambangan di Indonesia memberikan kontribusi yang signifikan terhadap penerimaan pajak negara. Meski demikian, beberapa perusahaan masih terus melakukan praktik penghindaran pajak. Penelitian ini menguji hubungan antara pertumbuhan penjualan dan profitabilitas sebagai faktor independen, dengan ukuran perusahaan sebagai variabel moderasi dan penghindaran pajak sebagai variabel independen. Sampel penelitian ini terdiri dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 hingga 2022. Peneliti menggunakan purposive sampling sebagai pendekatan pengambilan sampel yang mengandalkan kriteria tertentu. Enam puluh lima sampel dikumpulkan selama lima tahun, terdiri dari tiga belas perusahaan yang dipilih untuk penelitian. Temuan penelitian ini menunjukkan bahwa fenomena penghindaran pajak dipengaruhi secara signifikan oleh pertumbuhan penjualan, namun profitabilitas tidak berpengaruh terhadap penghindaran pajak. Pertumbuhan penjualan dan profitabilitas secara bersamaan mempengaruhi praktik penghindaran pajak. Ukuran perusahaan tidak mempunyai pengaruh moderasi terhadap hubungan pertumbuhan penjualan dengan profitabilitas, serta penghindaran pajak, baik secara persatuan maupun bersamaan.

Actions (login required)

View Item