The impact of profitability, firm size and liquidity toward tax avoidance in consumer goods companies listed at Indonesia Stock Exchange

tiara, tiara (2020) The impact of profitability, firm size and liquidity toward tax avoidance in consumer goods companies listed at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is contribution of individual or corporate taxpayers to the country that are coercive and will be used maximally for the needs of the state to citizen prosperity. In a country, tax has an important role in terms of state revenue and the implementation of national development. Moreover, taxes are also the largest source of state revenue in the taxation sector. In Indonesia, there is obstacle in an effort to optimize state revenue which is tax avoidance that carried out by companies. Tax avoidance is an arrangement of corporate financial transactions with the aim of obtaining the minimum tax burden in a way that is not against the law. This study aims to examine the effect of profitability, firm size and liquidity toward tax avoidance. The object of this research is the consumer goods companies listed at Indonesia Stock Exchange in 2017-2018. This research is quantitative descriptive using secondary data in the form of financial statements. The sampling method used was a purposive sampling method, where in from a total of 52 populations, a total of 31 companies were selected as samples. The analysis model used in this study is a multiple linear analysis model. The results of this study indicate that partially, profitability has negative insignificant effect on tax avoidance, firm size has a positive significant effect on tax avoidance and liquidity insignificant positive impact on tax avoidance. Simultaneously, profitability, firm size and liquidity do not significantly influence the tax avoidance./Pajak adalah kontribusi wajib pajak orang pribadi atau perusahaan kepada negara yang bersifat koersif dan akan digunakan secara maksimal untuk kebutuhan negara demi kesejahteraan rakyat. Di suatu negara, pajak memiliki peran penting dalam hal penerimaan negara dan implementasi pembangunan nasional. Selain itu, pajak juga merupakan sumber penerimaan negara terbesar di sektor perpajakan. Di Indonesia, ada kendala dalam upaya mengoptimalkan penerimaan negara yaitu penghindaran pajak yang dilakukan oleh perusahaan. Penghindaran pajak adalah pengaturan transaksi keuangan perusahaan dengan tujuan memperoleh beban pajak minimum dengan cara yang tidak melanggar hukum. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, ukuran perusahaan dan likuiditas terhadap penghindaran pajak. Objek penelitian ini adalah perusahaan sektor konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2018. Penelitian ini bersifat deskriptif kuantitatif dengan menggunakan data sekunder berupa laporan keuangan. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, dimana dari total 52 populasi, sebanyak 31 perusahaan dipilih sebagai sampel. Model analisis yang digunakan dalam penelitian ini adalah model analisis linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial, profitabilitas berpengaruh negatif tidak signifikan terhadap penghindaran pajak, ukuran perusahaan berpengaruh positif signifikan terhadap penghindaran pajak, dan likuiditas berpengaruh positif tidak signifikan terhadap penghindaran pajak. Secara bersamaan, profitabilitas, ukuran perusahaan dan likuiditas tidak secara signifikan mempengaruhi penghindaran pajak.

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