The impact of profitability and leverage on tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange

Wujud, Kendrew (2023) The impact of profitability and leverage on tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this research is to analyze the impact of profitability and leverage on tax avoidance in consumer goods company listed in Indonesia Stock Exchange (IDX) from period of 2021-2022. The operating measurement of the independent variables which are profitability is return on asset (ROA), measured by dividing net income to total assets and leverage is debt to assets ratio (DAR), measured by dividing total liabilities to total assets. The dependent variable is tax avoidance with effective tax rate (ETR) as operating measurement. There is a difference that differs this paper with other previous papers, which is the period. The period shows that until the latest period of research, there are still consumer goods companies that apply tax avoidance in their practice. In this research, the population of object observed is the consumer goods company listed in Indonesia Stock Exchange (IDX) from 2021 to 2022. By using the purposive sampling method, 61 consumer goods companies have passed the criteria. The total samples used in this research are 122 samples. This data analysis also uses descriptive statistics, classical assumptions, multiple linear regression, and hypothesis testing. The data process through SPSS 26. The result of this research has shown that profitability has significant impact on tax avoidance, but leverage does not have significant impact on tax avoidance Also, profitability and leverage simultaneously do not have significant impact on tax avoidance. / Tujuan dari penelitian ini untuk menganalisis pengaruh profitabilitas dan leverage terhadap penghindaran pajak perusahaan barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) dari periode 2021-2022. Variabel bebas dalam penelitian ini adalah profitabilitas dan leverage dengan pengukuran profitabilitas menggunakan return on asset (ROA) dan diukur dengan membagi jumlah pendapatan setelah pajak dengan total asset dalam sebuah perusahaan sedangkan pengkuran leverage menggunakan debt to asset ratio (DAR) dan diukur dengan membagi total liabilitas dengan total aset. Variabel terikat, yaitu penghindaran pajak diukur dengan tarif pajak efektif (ETR) dengan membagikan jumlah beban pajak dengan pendapatan sebelum pajak. Penelitian ini mengambil periode 2021-2022 yang menunjukkan bahwa hingga saat ini, masih ada persuhaan barang konsumen primer yang masih menerapkan penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan konsumen barang primer yang terdaftar di Bursa Efek Indonesia (BEI) dari periode 2021 hingga 2022. Dengan menggunakan metode purposive sampling, 61 perusahaan barang konsumen primer telah lolos kriteria. Total sampel yang digunakan dalam penelitian ini adalah 122 sampel. Metode analisis data menggunakan statistik deskriptif, asumsi klasik, regresi linier berganda, dan pengujian hipotesis. Proses data dilakukan melalui SPSS 26. Hasil penelitian ini menunjukkan bahwa profitabilitas memberikan pengaruh signifikan terhadap penghindaran pajak dan leverage tidak memberikan pengaruh signifikan terhadap penghindaran pajak, profitabilitas dan leverage secara bersamaan tidak memberikan pengaruh signifikan terhadap penghindaran pajak.

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