The effect of profitability and cost of debt toward tax avoidance in industrial sector listed on the Indonesia Stock Exchange

Halim, Kathy (2024) The effect of profitability and cost of debt toward tax avoidance in industrial sector 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 and cost of debt toward tax avoidance in industrials sector listed on Indonesia Stock Exchange (IDX) from 2021 to 2022. The independent variables used in this study are Profitability measured by Return on Assets (ROA) and Cost of Debt. Tax avoidance as the dependent variable is measured by Cash Effective Tax Rate (CETR). Data used in this research is secondary data obtained from Indonesia Stock Exchange. Purposive sampling method is used as the sampling technique in this study and a total of 67 industrial sector companies are used as the samples. The data analysis method used in this study is by using multiple linear regression processed through IBM SPSS 25. The result of this study shows that profitability has a positive significant effect toward tax avoidance, while cost of debt has a positive significant effect toward tax avoidance. Simultaneously, all independent variables have an effect toward tax avoidance. / Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan biaya hutang terhadap penghindaran pajak pada sektor industr yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2021 hingga 2022. Variabel independen yang digunakan dalam penelitian ini adalah profitabilitas yang diukur dengan Return on Assets (ROA) dan biaya hutang. Penghindaran pajak sebagai variable dependen diukur dengan Cash Effective Tax Rate (CETR). Data yang digunakan dalam penelitian ini merupakan data sekunder yang dapat diperoleh dari Bursa Efek Indonesia (BEI). Metode purposive sampling digunakan sebagai Teknik pengambilan sampel dan total sampel yang didapatkan adalah 67 perusahaan sektor industrial. Metode analisis data yang digunakan adalah regresi linier berganda yang diolah melalui IBM SPSS 25. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap penghindaran pajak, sedangkan biaya hutang berpengaruh positif signifikan terhadap penghindaran pajak. Secara simultan, semua variable independent berpengaruh terhadap penghindaran pajak.

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