The effect of company size, leverage and sales growth toward tax avoidance in property and real esate companies listed at Indonesia Stock Exchange

Tesvara, Cindy (2021) The effect of company size, leverage and sales growth toward tax avoidance in property and real esate companies listed at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This study aims to determine the effect of company size, leverage and sales growth toward tax avoidance. The object of this research is property and real estate companies listed on the Indonesian Stock Exchange. The period taken is in a period of five years, from 2014 to 2018. The independent variable in this study is company size, leverage, and sales growth, while the dependent variable used is tax avoidance. The method used is quantitative method. This sample selection uses purposive sampling resulting 17 company samples from a total population of 71 companies. Because this study uses a period from 2014 to 2018, it produces a total sample data of 85 samples to be studied. In data analysis, this study uses statistical tests, namely methods consisting of descriptive statistical analysis, classical assumption test, linear regression analysis, and hypothesis testing. The results shows that the variable of company size partially has insignificant effect on tax avoidance. Meanwhile, the variable leverage and sales growth partially have a significant effect on tax avoidance. Company size, leverage and sales growth simultaneously have a significant effect on tax avoidance./Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, leverage dan pertumbuhan penjualan terhadap penghindaran pajak. Objek penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Periode yang diambil adalah dalam kurun waktu lima tahun yaitu dari tahun 2014 sampai dengan tahun 2018. Variabel bebas dalam penelitian ini adalah ukuran perusahaan, leverage, dan pertumbuhan penjualan, sedangkan variabel terikat yang digunakan adalah penghindaran pajak. Metode yang digunakan adalah metode kuantitatif. Pemilihan sampel ini menggunakan purposive sampling yang menghasilkan 17 sampel perusahaan dari total populasi 71 perusahaan. Karena penelitian ini menggunakan periode dari tahun 2014 hingga tahun 2018, maka menghasilkan total sampel data sebanyak 85 sampel yang akan diteliti. Dalam analisis data, penelitian ini menggunakan uji statistik, yaitu metode yang terdiri dari analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa variabel ukuran perusahaan secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak. Sedangkan variabel leverage dan pertumbuhan penjualan secara parsial berpengaruh signifikan terhadap penghindaran pajak. Ukuran perusahaan, leverage dan pertumbuhan penjualan secara simultan berpengaruh signifikan terhadap penghindaran pajak.

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