The influence of sales growth, capital intensity, leverage, and firm size toward tax avoidance in infrastructure companies listed on the Indonesia stock exchange

Ellen, Cindy (2023) The influence of sales growth, capital intensity, leverage, and firm size toward tax avoidance in infrastructure companies listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research which conducted with a purpose to know whether the sales growth, capital intensity, leverage, and firm size have a significant influence toward tax avoidance in infrastructure companies listed on the Indonesia Stock Exchange. Population of this research is infrastructure companies for year 2018-2022 that are listed on the Indonesia Stock Exchange with the amount of 67 companies. and there are 11 companies that fulfill the criteria and used as the sample of this research. This means that there will be 55 data. Multiple linear regression analysis method will be implemented on this research as it is one of the data analysis methods. The result of this research shows that sales growth and capital intensity partially does not have a significant influence toward tax avoidance. Otherwise, leverage and firm size partially have a significant influence toward tax avoidance and the result of sales growth, capital intensity, leverage, and firm size simultaneously have a significant influence toward tax avoidance in infrastructure companies that are listed on the Indonesia Stock Exchange for year 2018-2022. / Ini adalah penelitian yang dilakukan dengan tujuan untuk mengetahui apakah pertumbuhan penjualan, intensitas modal, leverage, dan ukuran perusahaan memiliki pengaruh signifikan terhadap penghindaran pajak pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan infrastruktur tahun 2018-2022 yang terdaftar di Bursa Efek Indonesia dengan jumlah sebanyak 67 perusahaan. Dan terdapat 11 sampel perusahaan yang memenuhi kriteria yang menghasilkan 55 total sampel. Metode analisis regresi linear berganda akan diimplementasikan dalam penelitian ini karena merupakan salah satu metode analisis data. Hasil dari penelitian menunjukkan bahwa pertumbuhan penjualan dan intensitas modal secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak, sementara leverage dan ukuran perusahaan secara parsial berpengaruh signifikan terhadap penghindaran pajak. Dengan hasil pertumbuhan penjualan, intensitas modal, leverage dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap penghindaran pajak pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022.

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