SRIYONO, SRIYONO (2022) PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Taxes are the embodiment of the greatest contribution to the development of a country including Indonesia, on the other hand, many taxpayers, especially companies, consider taxes to be a burden that can reduce income, so there are still many taxpayers who try to carry out tax avoidance activities. The purpose of this study is to determine the effect of profitability, leverage and sales growth on tax avoidance with the size of the company as a moderation variable. In this study, tax avoidance was measured using an effective tax rate. The samples used in this study came from consumer goods industry sector companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sampling in this study used the purposive sampling method and obtained 32 companies as samples. The analysis method used is multiple regression analysis with the help of eviews 12 software. From this study, results were obtained that showed profitability had a significant negative effect on tax avoidance. Meanwhile, leverage and sales growth do not affect tax avoidance. This study also shows the results that the size of the company strengthens the negative influence of profitability on tax avoidance and cannot moderate the relationship between leverage and sales growth to tax avoidance. Keywords : Profitability, Leverage, Sales Growth, Company Size, Tax Avoidance. Pajak merupakan perwujudan kontribusi terbesar bagi pembangunan suatu negara termasuk Indonesia, disisi lain banyak wajib pajak terutama perusahaan menganggap pajak adalah beban yang dapat mengurangi pendapatan, sehingga masih banyak dari wajib pajak yang berusaha melakukan aktivitas tax avoidance. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, leverage dan pertumbuhan penjualan terhadap tax avoidance dengan ukuran perusahan sebagai variabel moderasi. Dalam penelitian ini tax avoidance diukur menggunakan Effective Tax Rate. Sampel yang digunakan pada penelitian ini berasal dari perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2016-2019. Penarikan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 32 perusahaan sebagai sampel. Metode analisis yang digunakan adalah analisis regresi berganda dengan bantuan software eviews 12. Dari penelitian ini diperoleh hasil yang menunjukkan profitabilitas berpengaruh negatif signifikan terhadap tax avoidance. Sementara leverage dan pertumbuhan penjualan tidak perpengaruh terhadap tax avoidance. Penelitian ini juga menunjukkan hasil bahwa ukuran perusahaan memperkuat pengaruh negatif profitabilitas terhadap tax avoidance dan tidak dapat memoderasi hubungan antara leverage dan pertumbuhan penjualan terhadap tax avoidance. Kata Kunci : Profitabilitas, Leverage, Pertumbuhan Penjualan, Ukuran Perusahaan, Tax Avoidance.
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