The effect of fixed assets intensity, leverage and sales growth toward tax avoidance in wholesale companies listed at Indonesia Stock Exchange

Mayumi, Mayumi (2021) The effect of fixed assets intensity, leverage and sales growth toward tax avoidance in wholesale companies listed at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

As the biggest income contributor, tax is the most important components to the country. Even though tax is compulsory or not voluntary contribution, the tax payers do not get the direct benefit from paying the tax. The government expect to maximize the tax collection, meanwhile the companies prefer to have less expense, including the tax. Therefore, they make every possible effort to minimize their taxes, such as tax avoidance. This research is research object is wholesale companies listed at Indonesia Stock Exchange. The independent variables used in the research is fixed assets intensity, leverage and sales growth with tax avoidance as the dependent variables. This research conducted by using quantitative research approach. The population of Wholesale companies is 46 companies, by purposive sampling method, the samples selected are 11 companies with the research period of 2012-2019, the samples data are 88 samples. The analysis of the data is conducted using SPSS 25 with descriptive statistic, classical assumption test, multiple linear regression, coefficient of determination and hypothesis testing. The analysis indicates that fixed assets intensity has positive and significant effect towards tax avoidance but leverage and sales growth do not have significant effect toward tax avoidance with the coefficient of determination is 8.9% in this research./Sebagai penyumbang pendapatan terbesar, pajak merupakan komponen terpenting bagi negara. Meskipun pajak merupakan kontribusi wajib atau tidak sukarela, wajib pajak tidak mendapatkan manfaat langsung dari membayar pajak.Pemerintah menginginkan pemungutan pajak dapat dimaksimalkan, sedangkan perusahaan lebih memilih pengeluaran yang lebih kecil, termasuk dalam hal pajak. Oleh karena itu, mereka melakukan segala upaya yang mungkin untuk meminimalkan pajak mereka, seperti melakukan penghindaran pajak. Objek penelitian ini adalah perusahaan Grosir yang terdaftar di Bursa Efek Indonesia. Variabel bebas yang digunakan dalam penelitian ini adalah intensitas aset tetap, leverage dan pertumbuhan penjualan dengan penghindaran pajak sebagai variabel terikat. Penelitian ini dilakukan dengan menggunakan pendekatan penelitian kuantitatif. Populasi perusahaan Grosir adalah 46 perusahaan, dengan metode purposive sampling, sampel yang dipilih adalah 11 perusahaan dengan periode penelitian 2012-2019, data sampel sebanyak 88 sampel.Analisis data dilakukan dengan menggunakan SPSS 25 dengan statistik deskriptif, uji asumsi klasik, regresi linier berganda, koefisien determinasi dan pengujian hipotesis. Hasil analisis menunjukkan bahwa intensitas aset tetap berpengaruh positif dan signifikan terhadap penghindaran pajak tetapi leverage dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak dengan koefisien determinasi sebesar 8,9% dalam penelitian ini.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Mayumi, MayumiNIM03012170072xiera.mayumi24@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTarigan, Louis Yosen PrimsaNIDN0102068202primsa.tarigan@uph.edu
Uncontrolled Keywords: fixed assets intensity; leverage; sales growth; tax avoidance
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 11933 not found.
Date Deposited: 19 Aug 2021 04:56
Last Modified: 12 Jan 2022 10:09
URI: http://repository.uph.edu/id/eprint/41928

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