The effect of profitability, leverage, and firm size on tax avoidance with firm value as an intervening variable at mining sector companies listed on the Indonesia Stock Exchange

Lawrencia, Angeline (2024) The effect of profitability, leverage, and firm size on tax avoidance with firm value as an intervening variable at mining sector companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (169kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (368kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (304kB) | Preview
Preview	Text (Chapter 1) Chapter 1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (294kB) | Preview
	Text (Chapter 2) Chapter 2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (507kB)
	Text (Chapter 3) Chapter 3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (343kB)
	Text (Chapter 4) Chapter 4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 5) Chapter 5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (198kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (203kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

Given firm value acting as an intervening variable, the goal of this study is to investigate the relationship between tax avoidance and firm size, profitability, and leverage. Return on Assets (ROA) measures profitability, debt-to-equity ratio (DER) measures leverage, ln (total asset) measures firm size, Tobin's q measures firm value, and Cash Effective Tax Rate (CETR) measures tax avoidance. The goal of this study was to put together the 51 mining sector companies that were listed on the Indonesia Stock Exchange between 2018 and 2022. Upon employing the purposive sampling technique, 12 companies were chosen after meeting the criteria. The research, which has 60 samples, was done using SPSS version 27 to run the data and do the path analysis. The first structure examines the effect of profitability (X1), leverage (X2), and firm Size (X3) on firm value (Y1) and it demonstrates that profitability significantly affects firm value. and both leverage and firm size have no effect on firm value. The second structure examines the effect of profitability (X1), leverage (X2), firm size (X3) and firm value (Y1) on tax avoidance (Y2). According to the examination, the profitability has a significant effect on tax avoidance. On the other hand, leverage, firm size, and firm value have no effect on tax avoidance./ Penelitian ini memiliki tujuan untuk menganalisis pengaruh dari profitabilitas, leverage, dan ukuran perusahaan terhadap penghindaran pajak dengan nilai perusahaan sebagai variabel intervening. Profitabilitas dinilai dengan Return on Assets (ROA), leverage dinilai dengan debt to equity ratio (DER), ukuran perusahaan dinilai dengan ln (total aset), nilai perusahaan diproksikan dengan Tobin's q, dan penghindaran pajak dinilai dengan Kas Tarif Pajak Efektif (CETR). Tujuan penelitian ini adalah untuk menganalisis 51 perusahaan yang berada dilingkup pertambangan dan terdaftar di Bursa Efek Indonesia. Setelah menggunakan teknik purposive sampling, terpilih 12 perusahaan yang memenuhi kriteria. Penelitian ini memiliki 60 sampel dan menggunakan SPSS versi 27 untuk menjalankan data dan menggunakan analisis jalur untuk menganalisis data. Struktur pertama menguji pengaruh profitabilitas (X1), leverage (X2), dan ukuran perusahaan (X3), terhadap nilai perusahaan (Y1), yang menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap nilai perusahaan dan baik leverage maupun ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Struktur kedua menguji pengaruh profitabilitas (X1), leverage (X2), ukuran perusahaan (X3), dan nilai perusahaan (Y1) terhadap penghindaran pajak (Y2). Dari pengujian, profitabilitas berpengaruh signifikan terhadap nilai perusahaan. Sedangkan leverage, ukuran perusahaan, dan nilai perusahaan tidak berpengaruh terhadap penghindaran pajak.

Actions (login required)

View Item