Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Studi Kasus : Pada Sektor Real Eslate "Property" Yang Terdaftar di Bursa Efek Indonesia Periode (2018 -2022) )

Putri, Amelia and ., Yanti Budiasih S.E M.M (2023) Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Studi Kasus : Pada Sektor Real Eslate "Property" Yang Terdaftar di Bursa Efek Indonesia Periode (2018 -2022) ). ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

Amelia Putri 2062201060 Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Kasus Pada Perusahaan Sektor Real Estate “Property” Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) Dibawah Bimbingan Dr. Yanti Budiasih, S.E., M.M.
Direktorat Jenderal Pajak Kementrian Keuangan (DJIP Kemenkeu) melaporkan bahwa 2.000 perusahaan multinasional dan bergerak di Indonesia tidak membayar pajak penghasilan (PPh), termasuk yang berasal dari sektor real estat. Selama beberapa tahun terakhir, pertumbuhan ekonomi Indonesia mengalami penurunan yang parah sebagai akibat dari pandemi COVID-19. Semua bisnis mengalami kerugian. Ini juga berdampak pada pemungutan pajak; terutama dari tahun 2018 hingga 2020, realisasi penerimaan pajak tidak mencapai target. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage dan pertumbuhan penjualan terhadap penghindaran pajak. Metode penelitian yang digunakan, yaitu menggunakan metode pendekatan deskriptif kuantitatif. Pengujian data dilakukan menggunakan Analisis Regresi Data Panel. Teknik analisis data ini diolah dengan software EViews 12 SV for Windows. Profitabilitas tidak terdapat pengaruh yang signifikan terhadap penghindaran pajak dengan nilai persentasenya 75%. Leverage menunjukkan mempengaruhi penghindaran pajak secara positif dan signifikan, dalam kata lain Leverage terdapat pengaruh dan signifikan terhadap penghindaran pajak dengan nilai persentasenya 508%. pertumbuhan penjualan tidak terdapat pengaruh dan tidak signifikan terhadap penghindaran pajak dengan nilai persentasenya sebesar 26%. Variabel profitabilitas, leverage, serta pertumbuhan penjualan menunjukkan hasil mempengaruhi secara simultan kepada penghindaran pajak sebanyak 363%.

Kata Kunci: Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Tax Avoidance).

ABSTRACT
Amelia Putri 2062201060 The Effect of Profitability, Leverage and Sales Growth on Tax Avoidance (Case Study on a Real Estate Sector Company "Property" Listed on the Indonesia Stock Exchange for the 2018-2022 Period) under the guidance of Dr. Yanti Budiasih, S.E., M.M.
The Directorate General of Taxes of the Ministry of Finance (DJIP Kemenkeu) reported that 2,000 multinational and mobile companies in Indonesia do not pay income tax (PPh), including those from the real estate sector. Over the past few years, Indonesia's economic growth has experienced a severe decline as a result of the COVID-19 pandemic. All businesses are at a loss. It also has an impact on tax collection; Especially from 2018 to 2020, the realization of tax revenue did not reach the target. This study aims to examine the effect of profitability, leverage and sales growth on tax avoidance. The research method used, which uses a quantitative descriptive approach method. Data testing was performed using Panel Data Regression Analysis. This data analysis technique is processed with EViews 12 SV software for Windows. Profitability has no significant effect on tax avoidance with a percentage value of 75%. Leverage shows that it affects tax avoidance positively and significantly, in other words, leverage has an influence and is significant to tax avoidance with a percentage value of 508%. sales growth has no influence and is not significant to tax avoidance with a percentage value of 26%. Profitability, leverage, and sales growth variables show the results of simultaneous influence on tax avoidance as much as 363%.

Keywords: The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance.

Item Type:	Other
Subjects:	N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Khalifafachri Albi
Date Deposited:	18 Feb 2025 04:48
Last Modified:	18 Feb 2025 04:48
URI:	http://repository.itb-ad.ac.id/id/eprint/251

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