The effect of profitability, sales growth, and company age on tax avoidance of mining sector companies listed on the Indonesia Stock Exchange

Tantono, Jackie (2023) The effect of profitability, sales growth, and company age on tax avoidance of mining sector companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax avoidance is usually influenced by various things including profitability, sales growth, and company age. Large profits will result in large tax costs, so management prefers to minimize tax costs by avoiding taxes. Since profits are closely related to sales, this means that higher sales growth of a company will increase the level of tax avoidance. Aging companies must reduce costs including tax costs due to the experience and learning possessed by the company and the influence of other companies both in the same or different industries. The population used in this research is all mining sector companies listed on the Indonesian Stock Exchange which is as much as 63 companies. The sampling technique used is purposive sampling, resulting in 10 companies and a total of 40 samples. The results of the study indicate that Profitabilty partially has a significant impact on mining sector companies listed on the Indonesia Stock Exchange (IDX). Sales Growth partially has a significant impact on mining sector companies listed on the Indonesia Stock Exchange (IDX). Company Age partially has no significant impact on mining sector companies listed on the Indonesia Stock Exchange (IDX). Profitability, Sales Growth, and Company Age simultaneously have a significant impact on Tax Avoidance in the mining sector companies listed on the Indonesia Stock Exchange (IDX). / Penghindaran pajak biasanya dipengaruhi oleh berbagai hal antara lain profitabilitas, pertumbuhan penjualan, dan umur perusahaan. Laba yang besar akan menimbulkan biaya pajak yang besar, sehingga manajemen lebih memilih meminimalkan biaya pajak dengan cara menghindari pajak. Dikarenakan laba memiliki hubungan yang erat dengan penjualan, maka penjualan yang lebih tinggi juga akan meningkatkan tingkat penghindaran pajak. Perusahaan yang tua harus mengurangi biaya termasuk biaya pajak karena pengalaman dan pembelajaran yang dimiliki perusahaan serta pengaruh perusahaan lain baik dalam industri yang sama maupun berbeda. Semakin lama masa operasi suatu perusahaan maka semakin banyak pengalaman yang dimiliki perusahaan tersebut, dan kecenderungan untuk melakukan penghindaran pajak akan semakin tinggi. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia yang berjumlah 63 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan hasil 10 perusahaan dan 40 sampel. Hasil penelitian menunjukkan bahwa Profitabilitas secara parsial mempunyai pengaruh yang signifikan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Pertumbuhan Penjualan secara parsial mempunyai pengaruh yang signifikan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Umur Perusahaan secara parsial tidak mempunyai pengaruh yang signifikan terhadap perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Profitabilitas, Pertumbuhan Penjualan, dan Umur Perusahaan secara simultan mempunyai pengaruh yang signifikan terhadap Penghindaran Pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI).

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