The effect of leverage, sales growth, and firm size on tax avoidance with profitability as mediating variable in food and beverage companies listed on the Indonesia Stock Exchange

Lombogia, Jennifer Valerie Carolinska (2024) The effect of leverage, sales growth, and firm size on tax avoidance with profitability as mediating variable in food and beverage companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The objective of this research is to examine how leverage, sales growth, and firm size have effect on tax avoidance through profitability as mediating in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research utilizes three independent variables: leverage measured by Debt to Asset Ratio (DAR); sales growth measured by the change in current sales relative to previous sales; and firm size measured by the natural logarithm of total assets. The mediating variable is profitability, measured by Return on Assets (ROA), while the dependent variable is tax avoidance, measured by Cash Effective Tax Rate (CETR). The population of this research is all of the food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The purposive sampling method was used in determining the sample and there were 21 companies obtained with a total research sample of 84 obtained over four years. This research uses secondary data in financial reports from food and beverage companies listed on the Indonesia Stock Exchange. The data analysis method used are descriptive statistics, classical assumption, multiple linear regression, hypothesis test and path analysis, which is processed through SPSS 21 The results of this research show that leverage and sales growth partially have significant effect on profitability, while firm size partially have no significant effect on profitability. Leverage, sales growth, firm size and profitability partially have no significant effect on tax avoidance. / Tujuan dari penelitian ini adalah untuk meneliti bagaimana leverage, pertumbuhan penjualan, dan ukuran perusahaan berpengaruh terhadap penghindaran pajak melalui profitabilitas sebagai mediasi pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (IDX). Penelitian ini menggunakan tiga variabel independen: leverage diukur dengan Rasio Utang terhadap Aset (DAR); pertumbuhan penjualan diukur dengan perubahan penjualan saat ini dibandingkan dengan penjualan sebelumnya; dan ukuran perusahaan diukur dengan logaritma alami dari total aset. Variabel mediasi adalah profitabilitas, diukur dengan Return on Assets (ROA), sedangkan variabel dependen adalah penghindaran pajak, diukur dengan Cash Effective Tax Rate (CETR). Populasi dari penelitian ini adalah seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (IDX) dari tahun 2020 hingga 2023. Metode pengambilan sampel purposive digunakan dalam menentukan sampel, dengan hasil 21 perusahaan yang diperoleh dengan total sampel penelitian sebanyak 84 selama empat tahun. Penelitian ini menggunakan data sekunder dalam laporan keuangan dari perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan adalah statistik deskriptif, asumsi klasik, regresi linier berganda, uji hipotesis, dan analisis jalur, yang diproses melalui SPSS 21. Hasil dari penelitian ini menunjukkan bahwa leverage dan pertumbuhan penjualan secara parsial memiliki pengaruh signifikan terhadap profitabilitas, sementara ukuran perusahaan secara parsial tidak memiliki pengaruh signifikan terhadap profitabilitas. Leverage, pertumbuhan penjualan, ukuran perusahaan, dan profitabilitas secara parsial tidak memiliki pengaruh signifikan terhadap penghindaran pajak.

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