Raya, Laura Tavia (2025) Pengaruh Profitabilitas, Financial Distress, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Infrastruktur yang Terdaftar di BEI. Undergraduate thesis, Politeknik Negeri Bali.

[thumbnail of Full Text] Text (Full Text)
RAMA_62301_2415664005_full.pdf - Accepted Version
Restricted to Repository staff only
Download (2MB) | Request a copy
[thumbnail of Cover, Bab 1, Bab 5 dan Referensi] Text (Cover, Bab 1, Bab 5 dan Referensi)
RAMA_62301_2415664005_0026026603_0019017802_part.pdf - Accepted Version
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
[thumbnail of iThenticate] Text (iThenticate)
RAMA_62301_2415664005_iThenticate.pdf - Accepted Version
Restricted to Repository staff only
Download (859kB) | Request a copy

Abstract

Tax avoidance practices among corporations have emerged as a critical concern for governments, particularly in their efforts to optimize state revenue through the taxation system. Considering the substantial financial demands associated with national development, especially in the infrastructure sector, corporate behavior in fulfilling tax obligations warrants more comprehensive examination. Infrastructure companies are selected for this study due to their strategic importance in driving economic growth, while simultaneously posing potential risks related to tax avoidance practices that may undermine their fiscal contributions. This study aims to investigate the influence of internal corporate factors, namely profitability, financial distress, and sales growth on tax avoidance among infrastructure firms listed on the Indonesia Stock Exchange (IDX). The research adopts a quantitative approach utilizing secondary data sourced from the audited annual financial reports of infrastructure companies for the period 2021 to 2024. A total of 112 firms were selected using purposive sampling based on specific criteria. The dependent variable in this study is tax avoidance. The independent variables consist of profitability, financial distress, and sales growth. Data analysis was conducted using multiple linear regression to assess the relationships among the variables. The empirical findings indicate that profitability has a significant negative effect on tax avoidance, suggesting that firms with higher profitability levels tend to engage in tax-minimization strategies. Similarly, financial distress exhibits a negative effect on tax avoidance, implying that financially constrained companies are more likely to reduce tax burdens as part of broader cost-efficiency measures. Conversely, sales growth does not have a statistically significant impact on tax avoidance, indicating that increased revenue does not necessarily drive firms to adopt tax avoidance strategies. Collectively, the three independent variables are found to have a significant simultaneous effect on tax avoidance, emphasizing that such corporate behavior is shaped by the interplay of multiple internal financial dimensions.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tax Avoidance, Profitabilitas, Financial Distress, Sales Growth
Subjects: Ilmu Ekonomi > Ilmu Ekonomi > Perpajakan
Divisions: Jurusan Akuntansi > Prodi D4 Akuntansi Manajerial > Skripsi
Depositing User: Laura Tavia Raya
Date Deposited: 02 Sep 2025 03:21
Last Modified: 02 Sep 2025 03:21
URI: https://repository.pnb.ac.id/id/eprint/18940

Actions (login required)

View Item View Item