The influence of profitability, liquidity, and leverage on tax aggressiveness in the basic industry and chemical companies listed at Indonesia Stock Exchange

Jennifer, Jennifer (2020) The influence of profitability, liquidity, and leverage on tax aggressiveness in the basic industry and chemical companies listed at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is a mandatory contribution that must be paid every taxpayer to the state. Thus, for companies, taxes are a burden that must be paid to the state, whereas for the state taxes are income that can be used to develop the country. This study aims to determine the influence of profitability, liquidity and leverage on tax aggressiveness. Dependent variable use in this research is tax aggressiveness. While the independent variables are profitability, liquidity and leverage. This type of research is quantitative. The population of the study is basic industry and chemical companies listed at the Indonesia Stock Exchange in the period of 2014-2018. Sample of 115 companies is obtained by purposive sampling method. The result of this research shows that profitability, liquidity and leverage does not give significant influence on tax aggressiveness partially. Profitability, liquidity and leverage also have no significant influence on tax aggressiveness simultaneously. / Pajak merupakan kontribusi wajib yang harus dibayarkan setiap wajib pajak ke negara. Dengan demikian, bagi perusahaan, pajak adalah beban yang harus dibayarkan kepada negara, sedangkan untuk pajak negara adalah pendapatan yang dapat digunakan untuk mengembangkan negara. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas dan leverage terhadap agresivitas pajak. Variabel dependen yang digunakan dalam penelitian ini adalah agresivitas pajak. Sedangkan variabel independennya adalah profitabilitas, likuiditas dan leverage. Jenis penelitian ini adalah kuantitatif. Populasi penelitian adalah perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Sampel dari 115 perusahaan diperoleh dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa profitabilitas, likuiditas dan leverage tidak memiliki dampak signifikan terhadap agresivitas pajak secara parsial, dan profitabilitas, likuiditas, dan leverage juga tidak memiliki dampak yang signifikan terhadap agresivitas pajak secara bersamaan.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Jennifer, JenniferNIM00000024093jennifer.fuad@yahoo.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorCiptawan, CiptawanNIDN0120128001ciptawan.cen@hotmail.com
Uncontrolled Keywords: profitability; liquidity; leverage; tax aggressiveness
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 8744 not found.
Date Deposited: 14 Aug 2020 10:09
Last Modified: 17 Jan 2022 04:00
URI: http://repository.uph.edu/id/eprint/10204

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