The impact of profitability, leverage, and transfer pricing toward tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange

Cynthia, Cynthia (2023) The impact of profitability, leverage, and transfer pricing toward tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax avoidance practices arise due to the different perspectives of government that intends for tax revenue optimalization while company strive to reduce tax payment. This research aims to determine the impact of profitability, leverage, and transfer pricing towards tax avoidance practices in consumer goods companies listed on the Indonesia Stock Exchange from 2019 to 2022. The population of this research is consumer goods companies listed on the Indonesia Stock Exchange from period 2019 to 2022. By using purposive sampling technique, 27 companies are selected as the samples and resulting in 108 sample sizes. The data compiled from company’s financial statements or annual reports is further analyzed using descriptive statistics, classical assumption, multiple linear regression, and hypothesis test by using SPSS 26. The result of this research reveals that profitability and leverage partially have a significant impact towards tax avoidance. On the other hand, transfer pricing is partially proven to have no significant impact towards tax avoidance. Moreover, profitability, leverage, and transfer pricing simultaneously have significant impact towards tax avoidance. / Praktik penghindaran pajak muncul karena adanya perbedaan sudut pandang antara pemerintah yang menginginkan optimalisasi penerimaan pajak dan perusahaan yang berusaha untuk mengurangi pembayaran pajak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan transfer pricing terhadap praktik penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019 sampai dengan tahun 2022. Populasi dari penelitian ini adalah perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia dari periode 2019 hingga 2022. Dengan menggunakan metode purposive sampling, 27 perusahaan terpilih sebagai sampel dan menghasilkan 108 sampel. Data yang dikumpulkan dari laporan keuangan atau laporan tahunan perusahaan selanjutnya dianalisis dengan menggunakan statistik deskriptif, uji asumsi klasik, regresi linier berganda, dan uji hipotesis dengan menggunakan SPSS 26. Hasil dari penelitian ini menunjukkan bahwa profitabilitas dan leverage secara parsial memiliki pengaruh yang signifikan terhadap penghindaran pajak. Sedangkan transfer pricing secara parsial terbukti tidak berpengaruh signifikan terhadap penghindaran pajak. Selain itu, profitabilitas, leverage, dan transfer pricing secara simultan berpengaruh signifikan terhadap penghindaran pajak.

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