The impact of leverage, capital intensity, and inventory intensity toward tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange

Angeline, Sabrina (2024) The impact of leverage, capital intensity, and inventory intensity toward tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Undoubtedly, all businesses aspire to make a large sum of profit. Of course, there will be more tax to pay in addition to the significant earnings made. With that, many companies attempt to reduce taxes as much as possible. The action taken to minimize the taxes are referred to tax avoidance. Tax avoidance is an attempt by a company to lower the taxes paid without going against the relevant tax legislation through the use of tax regulatory gaps. The objective of this research is to find out the impact of leverage, capital intensity and inventory intensity toward tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange between 2020 – 2022. All consumer goods companies listed on IDX are the population of this research. 37 companies are chosen as sample through the purposive sampling method, yielding 111 samples over the course of three observation years. This research included several data analysis methods, including descriptive statistics analysis, classic assumptions test, multiple linear regression analysis and hypothesis testing.This research findings shows that leverage has no significant impact on tax avoidance, capital intensity has significant impact on tax avoidance and inventory intensity has no significant impact on tax avoidance. Moreover, tax avoidance is significantly impacted by leverage, capital intensity and inventory intensity all at the same time. / Tentu saja, semua pelaku bisnis ingin mendapatkan keuntungan yang besar, namun seiring dengan besarnya keuntungan yang didapatkan, tentu saja akan lebih banyak pajak yang perlu dibayar. Oleh karena itu, banyak Perusahaan yang berupaya untuk mengurangi pajak semaksimal mungkin. Tindakan yang dikukan untuk meminimalkan pajak disebut penghindaran pajak. Penghindaran pajak merupakan upaya perusahaan untuk mengurangi pajak yang dibayarkan tanpa bertentangan dengan peraturan perpajakan terkait melalui pemanfaatan celah peraturan perpajakan. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh leverage, intensitas modal dan intensitas persediaan terhadap penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2020 – 2022. Populasi dalam penelitian ini adalah seluruh perusahaan barang konsumsi yang terdaftar pada BEI. Pemilihan sampel dilakukan melalui metode purposive sampling yang menghasilkan sebanyak 37 perusahaan, sehingga diperoleh 111 sampel dalam tiga tahun pengamatan. Penelitian ini mencakup beberapa metode analisis data, antara lain: analisis statistic deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Temuan dari penelitian ini menunjukkan bahwa leverage tidak berpengaruh terhadap penghindaran pajak, intensitas model berpengaruh terhadap penghindaran pajak, dan intensitas persediaan tidak berpengaruh terhadap penghindaran pajak. Selain itu, penghindaran pajak secara signifikan dipengaruhi oleh leverage, intensitas modal, dan intensitas persediaan pada saat yang bersamaan.

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