SYAIFUDIN, IMAM (2025) PENGARUH SALES GROWTH, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris : Perusahaan Manufaktur Sub Sektor Property dan Real Estate Terdaftar di BEI 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of sales growth, leverage, and profitability on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023. This study is a causal study. The sample in this study was obtained using purposive sampling, through predetermined conditions. Based on this method, a total of 26 property and real estate companies listed on the Indonesia Stock Exchange during the 2020-2023 period were identified. The analysis was conducted using panel data regression with the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance. The results of the study indicate that sales growth has a positive but insignificant effect on tax avoidance, profitability has a positive and significant effect on tax avoidance, while leverage has a negative and insignificant effect on tax avoidance. The contribution of this study is to provide empirical evidence that profitability levels play a significant role in increasing companies' tendency to engage in tax avoidance. These findings can serve as a consideration for regulators and investors in assessing the implications of tax avoidance practices in the property and real estate sector in Indonesia. Keywords: Tax Avoidance, Sales Growth, Profitability, and Leverage. Penelitian ini bertujuan untuk mengetahui pengaruh Sales Growth, leverage, dan Profitabilitas terhadap penghindaran pajak pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2020-2023. Penelitian ini merupakan penelitian kausal. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling, melalui ketentuan-ketentuan yang telah ditentukan. Berdasarkan metode tersebut didapatkan sebanyak 26 perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2020-2023. Analisis dilakukan menggunakan regresi data panel dengan proksi Cash Effective Tax Rate (CETR) sebagai indikator tax avoidance. Hasil penelitian menunjukkan bahwa sales growth berpengaruh positif namun tidak signifikan terhadap tax avoidance, profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan leverage berpengaruh negatif dan tidak signifikan terhadap tax avoidance. Kontribusi penelitian ini adalah memberikan bukti empiris bahwa tingkat profitabilitas berperan penting dalam meningkatkan kecenderungan perusahaan melakukan tax avoidance. Temuan ini dapat menjadi pertimbangan bagi regulator dan investor dalam menilai implikasi praktik penghindaran pajak di sektor properti dan real estate di Indonesia. Kata Kunci: Tax Avoidance, Sales Growth, Profitabilitas, dan Leverage.
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