Debi Nabtalia, - and Arvian Triantoro, - and Raden Dian Hardiana, - (2025) PENGARUH PROFITABILITAS, LEVERAGE DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan sales growth terhadap penghindaran pajak pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2024. Variabel bebas yang digunakan dalam penelitian ini yaitu profitabilitas, leverage, dan sales growth. Profitabilitas diukur dengan menggunakan Retur non Assets (ROA), leverage diukur dengan menggunakan Debt to Equity Ratio (DER), sales growth diukur dengan menggunakan growth sales rate. Sedangkan variabel terikat dalam penelitian ini adalah penghindaran pajak yang diukur dengan menggunakan Effective Tax Rate (ETR). Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Teknik pengumpulan data yang digunakan yaitu teknik dokumentasi menggunakan jenis data sekunder yang berasal dari laman resmi Bursa Efek Indonesia (BEI) dan lama resmi perusahaan yang bersangkutan berupa laporan keuangan tahunan perusahaan selama tahun 2021-2024. Teknik pengambilan sampel dengan metode purposive sampling dengan sampel penelitian berjumlah 19 perusahaan selama 4 tahun pengamatan dari tahun 2021-2024 sehingga data observasi berjumlah 76. Teknik analisis data menggunakan program eviews 12. Teknik estimasi regresi linier data panel menggunakan model Fixed Effect Model (FEM). Berdasarkan hasil pengujian menunjukkan secara simultan profitabilitas, leverage, dan sales growth berpengaruh terhadap penghindaran pajak. Secara parsial profitabilitas tidak berpengaruh terhadap penghindaran pajak, leverage berpengaruh positif terhadap penghindaran pajak, dan sales growth tidak berpengaruh terhadap penghindaran pajak. This research aims to determine the effect of profitability, leverage, and sales growth on tax avoidance in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. The independent variables used in this research are profitability, leverage, and sales growth. Profitability is measured using the Return on Assets (ROA), leverage is measured using the Debt to Equity Ratio (DER), and sales growth is measured using the sales growth rate. Meanwhile, the dependent variable in this study is tax avoidance, which is measured using the Effective Tax Rate (ETR). The research method used in this research is descriptive and verification methods. The data collection technique used is documentation techniques using secondary data types originating from the official website of the Indonesia Stock Exchange (IDX) and the company's official history in the form of the company's annual financial report for 2021-2024. The sampling technique used the purposive sampling method with a research sample of 19 companies for 4 years of observation from 2021-2024 so that the observation data amounted to 76. The data analysis technique used the eviews 12 program. The estimation technique uses panel data linear regression Fixed Effect Model (FEM) model. The test results show that simultaneously profitability, leverage, and sales growth have an effect on tax avoidance. Partially, profitability has no effect on tax avoidance, leverage has an effect on tax avoidance, and sales growth has no effect on tax avoidance.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=id&authuser=3 ID SINTA Dosen Pembimbing: Arvian Triantoro: 5993216 Raden Dian Hardiana: 6735511 |
| Uncontrolled Keywords: | Penghindaran pajak, profitabilitas, leverage, sales growth Tax avoidance, profitability, leverage, sales growth |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Debi Nabtalia |
| Date Deposited: | 23 Sep 2025 03:59 |
| Last Modified: | 23 Sep 2025 03:59 |
| URI: | http://repository.upi.edu/id/eprint/139108 |
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