The effect of sales growth, profitability, and firm age toward tax avoidance of agriculture sector companies listed on the Indonesia Stock Exchange

Anggata, Wingston Chulsian (2024) The effect of sales growth, profitability, and firm age toward tax avoidance of agriculture sector companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The Corruption Eradication Commission (KPK) uncovered issues affecting approximately 63 thousand taxpayers within the palm oil industry, linked to alleged tax evasion and inadequate tax collections by the Directorate General of Taxes. Corporate taxpayer compliance dropped to 46.3 percent, down from 70.6 percent in 2011. The KPK attributed the low tax revenue to alleged tax evasion practices within this sector. Despite the Directorate General of Taxes being aware of these issues, limitations in data and information hinder the optimization of state revenues. Consequently, tax contributions from the palm oil sector remain minimal compared to its substantial daily financial turnover. The objective of the research to analyze whether Sales Growth, Profitability and Firm Age have a significant influence towards Tax Avoidance of agricultural companies listed on the Indonesia Stock Exchange. The population used in this research is all 24 agricultural sector companies listed on the Indonesian Stock Exchange. The sampling technique used purposive sampling which is 63 samples in total. The result of the study indicates that Sales Growth has no significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Profitability has significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Company Age has no significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Sales Growth, Profitability, Company Age have simultaneous effect and significantimpact on tax avoidance. / Komisi Pemberantasan Korupsi (KPK) mengungkap persoalan yang menimpa sekitar 63 ribu wajib pajak di industri kelapa sawit, terkait dugaan penghindaran pajak dan pemungutan pajak yang tidak memadai oleh Direktorat Jenderal Pajak. Kepatuhan wajib pajak badan turun menjadi 46,3 persen, turun dari 70,6 persen pada tahun 2011. KPK mengaitkan rendahnya penerimaan pajak dengan dugaan praktik penghindaran pajak di sektor ini. Meski Direktorat Jenderal Pajak menyadari permasalahan tersebut, keterbatasan data dan informasi menghambat optimalisasi penerimaan negara. Akibatnya, kontribusi pajak dari sektor kelapa sawit masih minim dibandingkan dengan perputaran keuangan hariannya yang besar. Tujuan penelitian untuk menganalisis apakah Pertumbuhan Penjualan, Profitabilitas dan Umur Perusahaan mempunyai pengaruh yang signifikan terhadap Penghindaran Pajak pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah seluruh 24 perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling yang berjumlah 63 sampel. Hasil penelitian menunjukkan bahwa Pertumbuhan Penjualan tidak berpengaruh signifikan pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI). Profitabilitas berpengaruh signifikan pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI). Umur Perusahaan tidak mempunyai pengaruh yang signifikan pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI). Pertumbuhan Penjualan, Profitabilitas, Umur Perusahaan berpengaruh secara simultan dan signifikan terhadap penghindaran pajak.

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