The influence of leverage, sales growth, and firm size on tax avoidance in food and beverages companies listed on the Indonesia stock exchange

Herryna, Hillary (2023) The influence of leverage, sales growth, and firm size on tax avoidance in food and beverages companies listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia employs the Self-Assessment System, in which the government totally relies on taxpayers to compute the amount of tax owed because individuals are solely accountable for their tax obligations under this system, and tax officials only verify compliance through audits. Loopholes occur often, and taxpayers take use of them to decrease their taxes through tax planning. This research studies the influence of leverage, sales growth, and business size on tax avoidance in manufacturing companies in the food and beverage industry listed on the Indonesia Stock Exchange (BEI) during the period 2020- 2022. This research's goal is to examine the links between the independent factors, such as leverage, sales growth, and firm size, and the dependent variable, tax avoidance. Data for this study came from firms in the food and beverage industry that were listed on the BEI throughout the research period. Multiple linear regression was used to analyze the data. This study use quantitative research methodologies, examining secondary data from financial statements with IBM SPSS 26.0. A sample of 28 firms is chosen from a population of 35 for the study. Based on this research, leverage, sales growth, and firm size partially do not have significant influence on tax avoidance. This research also shows that leverage, sales growth and firm size simultaneously do not have significant influence on tax avoidance./ Indonesia menerapkan Sistem Penilaian Mandiri (Self-Assessment System), dimana pemerintah sepenuhnya bergantung pada wajib pajak untuk menghitung jumlah pajak yang terutang karena individu bertanggung jawab penuh atas kewajiban perpajakannya berdasarkan sistem ini, dan petugas pajak hanya memverifikasi kepatuhan melalui audit. Celah sering terjadi dan wajib pajak memanfaatkan celah tersebut untuk menurunkan pajaknya melalui perencanaan pajak. Penelitian ini menyelidiki pengaruh leverage, pertumbuhan penjualan, dan ukuran bisnis terhadap metode penghindaran pajak pada perusahaan manufaktur industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Tujuan penelitian ini adalah untuk menguji hubungan antara faktor independen, seperti leverage, pertumbuhan penjualan, dan ukuran perusahaan, dan variabel dependen, strategi penghindaran pajak. Data penelitian ini berasal dari perusahaan-perusahaan industri makanan dan minuman yang terdaftar di BEI selama periode penelitian. Regresi linier berganda digunakan untuk menganalisis data. Penelitian ini menggunakan metodologi penelitian kuantitatif, dengan mengkaji data sekunder berupa laporan keuangan dengan IBM SPSS 26.0. Sampel sebanyak 28 perusahaan dipilih dari populasi 35 untuk penelitian ini. Berdasarkan penelitian, leverage, pertumbuhan penjualan, dan ukuran perusahaan secara parsial tidak mempunyai pengaruh signifikan terhadap penghindaran pajak. Penelitian ini juga menunjukkan bahwa leverage, pertumbuhan penjualan dan ukuran perusahaan secara simultan tidak mempunyai pengaruh signifikan terhadap penghindaran pajak.

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