The effect of profitability, institutional ownership, and sales growth toward tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange

Simon, Chelsyfloryn (2023) The effect of profitability, institutional ownership, and sales growth toward tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxation is the primary revenue source for Indonesia's State Budget. Companies regard taxes as expenditures that decrease net income. Therefore, companies seek ways to reduce the tax burden through tax avoidance, a legal technique that exploits weaknesses in tax laws and regulations. The purpose of this research is to determine the effect of profitability, institutional ownership, and sales growth toward tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange from 2020 to 2022. The population in this research is consumer goods companies listed on the Indonesia Stock Exchange in the research period from 2020 to 2022. Through the purposive sampling method, 38 companies were chosen as the sample. The data analysis methods used in this research consist of descriptive statistic analysis, classical assumption test, multiple regression analysis, and hypothesis testing. The result of this research indicates that profitability partially has no significant effect on tax avoidance, institutional ownership partially has no significant effect on tax avoidance, and sales growth partially has a significant effect on tax avoidance. In addition, profitability, institutional ownership, and sales growth simultaneously have a significant impact on tax avoidance / Pajak merupakan sumber pendapatan utama bagi Anggaran Pendapatan dan Belanja Negara Indonesia. Pajak merupakan pengeluaran yang mengurangi laba bersih bagi perusahaan. Oleh karena itu, perusahaan mencari cara untuk mengurangi beban pajak melalui penghindaran pajak, suatu teknik legal yang memanfaatkan kelemahan dalam hukum dan regulasi pajak. Tujuan dari penelitian ini adalah untuk menentukan pengaruh profitabilitas, kepemilikan institusional, dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2022. Populasi dalam penelitian ini adalah perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia dalam periode penelitian dari tahun 2020 hingga 2022. Melalui metode purposive sampling, dipilih 38 perusahaan sebagai sampel. Metode analisis data yang digunakan dalam penelitian ini terdiri dari analisis statistik deskriptif, uji asumsi klasik, analisis regresi berganda, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa profitabilitas secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak, kepemilikan institusional secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak, dan pertumbuhan penjualan secara parsial berpengaruh signifikan terhadap penghindaran pajak. Selain itu, profitabilitas, kepemilikan institusional, dan pertumbuhan penjualan secara simultan berpengaruh signifikan terhadap penghindaran pajak

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