Djingga, Shella (2022) The impact of firm size, firm age, and return on assets toward tax avoidance in non - cyclical consumer goods companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The purpose of this research is to analyze the impact of firm size, firm age,
and return on assets toward tax avoidance in non–cyclical consumer goods
companies listed on Indonesia Stock Exchange. Many companies believe that taxes
are a burden that will decrease their profit, and as a result, they want the taxes to be
as low as possible. Many companies do tax avoidance to keep the taxes as low as
possible. Firm size, firm age, and return on assets are some factors that impact tax
avoidance.
This research uses secondary data. After using the purposive sampling
method, there are 33 companies that meet the criteria. Therefore, the total samples
during 2018 – 2020 are 99. The data in this research is processed using SPSS 22.
The result of this research shows that firm size, and firm age partially do not
have a significant impact toward tax avoidance, but the return on assets partially
has a significant impact toward tax avoidance. Firm size, firm age, and return on
assets simultaneously have a significant impact toward tax avoidance. /Tujuan dari penelitian ini adalah untuk menganalisis pengaruh ukuran
perusahaan, umur perusahaan, dan pengembalian aset terhadap penghindaran
pajak pada perusahaan barang konsumsi non-siklus yang terdaftar di Bursa Efek
Indonesia. Banyak perusahaan yang beranggapan bahwa pajak merupakan beban
yang akan menurunkan laba mereka, sehingga mereka menginginkan pajak yang
serendah mungkin. Banyak perusahaan melakukan penghindaran pajak untuk
menjaga pajak serendah mungkin. Ukuran perusahaan, usia perusahaan, dan
pengembalian aset adalah beberapa faktor yang mempengaruhi penghindaran
pajak.
Penelitian ini menggunakan data sekunder. Setelah menggunakan metode
purposive sampling, terdapat 33 perusahaan yang memenuhi kriteria. Sehingga
jumlah sampel selama tahun 2018 – 2020 adalah 99. Data dalam penelitian ini
diolah menggunakan SPSS 22.
Hasil penelitian ini menunjukkan bahwa ukuran perusahaan dan umur
perusahaan secara parsial tidak berpengaruh signifikan terhadap penghindaran
pajak, tetapi return on assets secara parsial berpengaruh signifikan terhadap
penghindaran pajak. Ukuran perusahaan, umur perusahaan, dan return on assets
secara simultan berpengaruh signifikan terhadap penghindaran pajak.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Djingga, Shella NIM03012180013 sd80013@student.uph.edu UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Kacaribu, Anton Adventus NIDN0305127606 anton. kacaribu@lecturer.uph.edu |
Uncontrolled Keywords: | tax avoidance; firm size; firm age; return on assets |
Subjects: | 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 23025 not found. |
Date Deposited: | 16 Aug 2022 02:21 |
Last Modified: | 16 Aug 2022 02:21 |
URI: | http://repository.uph.edu/id/eprint/49632 |