The effect of sales growth and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange

Kurniawan, Ricky (2022) The effect of sales growth and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are one of the most crucial instruments in Indonesia. Indonesia's main income derives from taxes collected by local governments and used by the government to spend on state development such as the development of infrastructures and other needs of the state. Company is one of the country’s highest tax contributors. However, the amount of tax paid by the company is calculated as the company's burden. The main goal of a company is to maximize net profit. Therefore, the company strives to decrease tax payments through tax avoidance. This research aims to analyze the effect of sales growth and capital intensity on tax avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange within the period of 2019-2020. Data for this research was acquired using purposive sampling technique where 22 out of 62 property and real estate companies are chosen as samples in accordance with the criteria. This research uses quantitative approach, and the method of data collection uses secondary data. The analysis of this research uses SPSS 26.0 to run the multiple linear regression analysis. Result depicts that sales growth has no effect on tax avoidance partially, capital intensity has no effect on tax avoidance partially, and sales growth and capital intensity have an effect on tax avoidance simultaneously./ Pajak merupakan salah satu instrumen terpenting di Indonesia. Pendapatan utama Indonesia berasal dari pajak yang dipungut oleh pemerintah daerah dan digunakan oleh pemerintah untuk dibelanjakan pada pembangunan negara seperti pembangunan infrastruktur dan kebutuhan negara lainnya. Perusahaan merupakan salah satu negara penyumbang pajak tertinggi. Namun, besarnya pajak yang dibayarkan oleh perusahaan diperhitungkan sebagai beban perusahaan. Tujuan utama perusahaan adalah memaksimalkan laba bersih. Oleh sebab itu, perusahaan berusaha untuk meminimalkan pembayaran pajak melalui penghindaran pajak. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan dan intensitas modal terhadap penghindaran pajak pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Data untuk penelitian ini diperoleh dengan menggunakan teknik purposive sampling dimana 22 dari 62 perusahaan Properti dan Real Estate dipilih sebagai sampel sesuai dengan kriteria. Penelitian ini menggunakan pendekatan kuantitatif dan metode pengumpulan data menggunakan data sekunder. Analisis penelitian ini menggunakan SPSS 26.0 untuk menjalankan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak secara parsial, intensitas modal tidak berpengaruh terhadap penghindaran pajak secara parsial, dan pertumbuhan penjualan dan intensitas modal berpengaruh terhadap penghindaran pajak secara simultan.

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