Lombogia, Jennifer Valerie Carolinska (2024) The effect of leverage, sales growth, and firm size on tax avoidance with profitability as mediating variable in food and beverage companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The objective of this research is to examine how leverage, sales growth, and
firm size have effect on tax avoidance through profitability as mediating in food
and beverage companies listed on the Indonesia Stock Exchange (IDX). The
research utilizes three independent variables: leverage measured by Debt to Asset
Ratio (DAR); sales growth measured by the change in current sales relative to
previous sales; and firm size measured by the natural logarithm of total assets. The
mediating variable is profitability, measured by Return on Assets (ROA), while the
dependent variable is tax avoidance, measured by Cash Effective Tax Rate (CETR).
The population of this research is all of the food and beverage companies listed on
the Indonesia Stock Exchange (IDX) from 2020 to 2023. The purposive sampling
method was used in determining the sample and there were 21 companies obtained
with a total research sample of 84 obtained over four years. This research uses
secondary data in financial reports from food and beverage companies listed on the
Indonesia Stock Exchange. The data analysis method used are descriptive statistics,
classical assumption, multiple linear regression, hypothesis test and path analysis,
which is processed through SPSS 21 The results of this research show that leverage
and sales growth partially have significant effect on profitability, while firm size
partially have no significant effect on profitability. Leverage, sales growth, firm
size and profitability partially have no significant effect on tax avoidance. / Tujuan dari penelitian ini adalah untuk meneliti bagaimana leverage,
pertumbuhan penjualan, dan ukuran perusahaan berpengaruh terhadap
penghindaran pajak melalui profitabilitas sebagai mediasi pada perusahaan
makanan dan minuman yang terdaftar di Bursa Efek Indonesia (IDX). Penelitian
ini menggunakan tiga variabel independen: leverage diukur dengan Rasio Utang
terhadap Aset (DAR); pertumbuhan penjualan diukur dengan perubahan penjualan
saat ini dibandingkan dengan penjualan sebelumnya; dan ukuran perusahaan
diukur dengan logaritma alami dari total aset. Variabel mediasi adalah
profitabilitas, diukur dengan Return on Assets (ROA), sedangkan variabel
dependen adalah penghindaran pajak, diukur dengan Cash Effective Tax Rate
(CETR). Populasi dari penelitian ini adalah seluruh perusahaan makanan dan
minuman yang terdaftar di Bursa Efek Indonesia (IDX) dari tahun 2020 hingga
2023. Metode pengambilan sampel purposive digunakan dalam menentukan
sampel, dengan hasil 21 perusahaan yang diperoleh dengan total sampel penelitian
sebanyak 84 selama empat tahun. Penelitian ini menggunakan data sekunder dalam
laporan keuangan dari perusahaan makanan dan minuman yang terdaftar di Bursa
Efek Indonesia. Metode analisis data yang digunakan adalah statistik deskriptif,
asumsi klasik, regresi linier berganda, uji hipotesis, dan analisis jalur, yang
diproses melalui SPSS 21. Hasil dari penelitian ini menunjukkan bahwa leverage
dan pertumbuhan penjualan secara parsial memiliki pengaruh signifikan terhadap
profitabilitas, sementara ukuran perusahaan secara parsial tidak memiliki
pengaruh signifikan terhadap profitabilitas. Leverage, pertumbuhan penjualan,
ukuran perusahaan, dan profitabilitas secara parsial tidak memiliki pengaruh
signifikan terhadap penghindaran pajak.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Lombogia, Jennifer Valerie Carolinska NIM03012200063 jennifervcl25@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Kacaribu, Anton Adventus NIDN0305127606 anton.kacaribu@lecturer.uph.edu |
Uncontrolled Keywords: | Tax Avoidance; Leverage; Sales Growth; Firm Size; Profitability |
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: | Jennifer Lombogia |
Date Deposited: | 10 Aug 2024 17:38 |
Last Modified: | 10 Aug 2024 17:38 |
URI: | http://repository.uph.edu/id/eprint/64823 |