Pengaruh profitabilitas, leverage, ukuran perusahaan dan sales growth terhadap tax avoidance

Abstract

The goal of this essay is to find how tax evasion is affected by profitability, leverage, firm size, and sales growth. The population used in this form of quantitative study is the LQ45 corporation for the 2015-2021 timeframe. The study approach employs a purposive sampling technique, with a sample size of 80 data points from 22 organizations. For linear regression data analysis, SPSS 23 software is used. The f test was used in this study, yielding a result of < 0,05, indicating that the significant value of the variables of profitability, leverage, business size, and sales growth had an effect on tax evasion. Based on partial testing of profitability, leverage, and company size variables with a significance value of <0.05, it is possible to infer that these factors have an influence. While the sales growth variable has a significance value greater than 0,05, it may be assumed that it has no influence.

The Role of Institutional Ownership as A Moderating Variable in Determining Disclosure of Tax Avoidance (Mining Sector Companies 2018-2022)

“…Besides, the size of the company is also associated with more professional human resources, which allows less tax avoidance. The results of this study are in line with previous findings (Mailia & Apollo, 2020;Faradilla & Bhilawa, 2022;Handayani, 2018;I. Aulia & Mahpudin, 2020) that the size of the company positively affects tax avoidance.…”

“…Company size is a dimension that shows how big a company is from various points of view, such as total assets, annual revenue, number of employees, or capitalization (Faradilla & Bhilawa, 2022). Company size can serve as an important indicator in financial and business analysis and can impact various operational and strategic aspects of the company.…”

“…Profitability is measured by Return on Equity (ROE) in this research. Using the Return on Equity (ROE) ratio, you can find out how successfully an organization uses the resources it has (Faradilla & Bhilawa, 2022). Institutional ownership, as an external party serving as institutional investors, will encourage company management to supervise their activities in generating profits in accordance with applicable regulations.…”

The Effect of Operating Cash Flow, Company Size on Tax Avoidance in Consumer Goods Companies Listed on the IDX for the 2019-2021 Period

“…Jika suatu perusahaan termasuk perusahaan dengan ukuran besar maka perusahaan tersebut membutuhkan dana besar karena perusahaan yang tergolong besar tentunya menginginkan mendapatkan pendapat yang besar juga. (Faradilla & Bhilawa, 2022). Semakin besar suatu perusahaan, semakin rutin perusahaan melakukan aktivitas operasional serta melakukan banyak transaksi.…”

Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidence

“…Beberapa penelitian sebelumnya tentang pengaruh leverage terhadap penghindaran pajak menunjukkan hasil yang tidak konsisten, penelitian oleh (Barli, 2018), (Noviyani & Muid, 2019), (Selviani et al, 2019), (Mulyani et al, 2019), (Sari & Marsono, 2020), (Hermawan et al, 2021, (Widayanti et al, 2022), (Faradilla & Bhilawa, 2022), (Nasirudin & Trisnawati, 2023) menunjukkan bahwa leverage memiliki pengaruh positif terhadap tax avoidence. Dan penelitian oleh (Aulia & Mahpudin, 2020), (Aprisismon et al, 2021), (Alchusna & Fadhila, 2022), (Atmodjo & Kristanti, 2022), (Agustina et al, 2023), (Nursanti et al, 2023) menunjukkan bahwa leverage memiliki pengaruh negatif terhadap tax avoidance.…”