The effect of profitability, leverage, and capital intensity toward tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange

Fincen, Kenrick (2023) The effect of profitability, leverage, and capital intensity toward tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The objective of this study is to analyze the effect of profitability, leverage, and capital intensity toward tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2022. The independent variables used in this study are profitability, which is measured by Return on Assets (ROA), leverage measured by Debt to Assets (DAR), and capital intensity measured by Capital Intensity Ratio (CAPINT). The dependent variable used in this study is tax avoidance, which is measured by Effective Tax Rate (ETR). The data used in this research are secondary data obtained from manufacturing companies listed in IDX on 2022. Using the purposive-sampling method, 39 manufacturing companies are chosen as samples resulting in total of 39 observations. The data analysis method used in this research is multiple linear regressions processed through Statistical Product and Service Solutions 26 (SPSS 26). The result of this study reveals that profitability (ROA) has no significant effect partially toward tax avoidance, leverage (DER) has no significant effect partially toward tax avoidance, and capital intensity has no significant effect toward tax avoidance partially. Simultaneously, the three independent variables do not have a significant effect toward tax avoidance. / Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas, leverage, dan intensitas modal pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2022. Variabel independen yang digunakan dalam penelitian ini adalah profitabilitas yang diukur dengan Return on Assets (ROA), leverage yang diukur dengan Debt to Assets Ratio (DAR) dan capital intensity yang diukur dengan Capital Intensity Ratio (CAPINT). Variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak yang diukur dengan menggunakan Effective Tax Rate (ETR). Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari perusahaan manufaktur yang terdaftar di BEI di 2022. Dengan menggunakan metode purposive sampling, 39 perusahaan manufaktur dipilih sebagai sampel dan menghasilkan total 39 objek pengamatan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda yang diproses melalui Statistical Product and Service Solutions 26 (SPSS 26). Hasil penelitian ini menunjukkan bahwa profitabilitas (ROA) tidak memiliki pengaruh yang signifikan terhadap penghindaran pajak secara parsial. Sedangkan, leverage (DAR) tidak memiliki pengaruh signifikan terhadap penghindaran pajak secara parsial, dan intensitas modal tidak memiliki pengaruh signifikan terhadap penghindaran pajak secara parsial. Secara simultan, ketiga variabel independen tersebut tidak memiliki pengaruh signifikan terhadap penghindaran pajak.

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