The influence of sales growth, capital intensity, and leverage toward tax avoidance in healthcare sector listed on the Indonesia Stock Exchange

Valencia, Selvia (2024) The influence of sales growth, capital intensity, and leverage toward tax avoidance in healthcare sector listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The objective of this research is to analyze whether To analyze whether Sales Growth, Capital Intensity and Leverage simultaneously have a significant influence Toward Tax Avoidance in Healthcare Sector listed on the Indonesia Stock Exchange. This research method is using quantitative approach and collection of secondary data through Financial Report listed on the Indonesia Stock Exchange. All of the Healthcare Companies listed on the Indonesia Stock Exchange are the population in this research. 14 companies are taken as the number of samples through purposive sampling method and result in 42 companies in total with three year observations. The data analysis method in this research includes: descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, t�test, F-test, and coefficient of determination. Based on the data analysis, the findings of this research shows that Sales Growth partially has a significant influence Toward Tax Avoidance in Healthcare Companies Listed on the Indonesia Stock Exchange, Capital Intensity partially do not have a significant influence toward Tax Avoidance in Healthcare Companies Listed on the Indonesia Stock Exchange, Leverage partially do not have a significant influence toward Tax Avoidance in Healthcare Companies Listed on the Indonesia Stock Exchange and Sales Growth, Capital Intensity, and Leverage simultaneously have influence toward Tax Avoidance in Healthcare Estate Companies Listed on the Indonesia Stock Exchange. / Tujuan dari penelitian ini adalah untuk menganalisis apakah Pertumbuhan Penjualan, Intensitas Permodalan dan Leverage secara simultan berpengaruh signifikan terhadap Penghindaran Pajak di Sektor Kesehatan yang tercatat di Bursa Efek Indonesia. Metode penelitian ini menggunakan pendekatan kuantitatif dan pengumpulan data sekunder melalui Laporan Keuangan yang tercatat di Bursa Efek Indonesia. Seluruh Perusahaan Kesehatan yang tercatat di Bursa Efek Indonesia merupakan populasi dalam penelitian ini. sebanyak 14 perusahaan diambil sampelnya dengan metode purposive sampling dan menghasilkan total 42 perusahaan dengan pengamatan selama tiga tahun. Metode analisis data dalam penelitian ini meliputi: statistik deskriptif, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, analisis regresi linier berganda, uji-t, uji-F, dan koefisien determinasi. Berdasarkan analisis data, temuan penelitian ini menunjukkan bahwa Pertumbuhan Penjualan sebagian berpengaruh signifikan terhadap Penghindaran Pajak pada Perusahaan Perawatan Kesehatan yang Terdaftar di Bursa Efek Indonesia, Intensitas Modal sebagian tidak berpengaruh signifikan terhadap Penghindaran Pajak pada Perusahaan Perawatan Kesehatan yang Terdaftar di Bursa Efek Indonesia, Leverage sebagian tidak berpengaruh signifikan terhadap Penghindaran Pajak pada Perusahaan Perawatan Kesehatan yang Terdaftar di Bursa Efek Indonesia dan Pertumbuhan Penjualan, Intensitas Modal, dan Leverage secara bersamaan berpengaruh terhadap Penghindaran Pajak pada Perusahaan Perkebunan Kesehatan yang Tercatat di Bursa Efek Indonesia.

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