The effect of profitability, liquidity and company size toward tax aggressiveness of mining companies listed on Indonesia Stock Exchange

Cindy, Cindy (2021) The effect of profitability, liquidity and company size toward tax aggressiveness of mining companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is one of source income to carry out state development. But for company, tax is considering as a burden that will reduce the company's profit, so the company tends to try to find a strategy in reducing the tax burden. This study aimed to examine the effect of profitability, liquidity, and company size toward tax aggressiveness. The independent variable used in this study is profitability, liquidity, and company size. While the dependent variable used in this study is tax aggressiveness the measured using of the effective tax rate (ETR). The population in this study is mining companies listed at the Indonesia stock exchange in the period of 2015-2019. Samples were collecting by using purposive sampling process based on certain criteria obtained a sample of 11 companies with the period of 5 year, the total amount is 55 samples. The results showed that the profitability has significant effect towards tax aggressiveness partially. Meanwhile, liquidity and company size does not have significant effect towards tax aggressiveness partially. Profitability, liquidity, and company size have significant effect toward tax aggressiveness simultaneously/ Pajak tersebut merupakan salah satu sumber pendapatan untuk melaksanakan pembangunan negara. Sementara itu, perusahaan menganggap pajak sebagai beban yang akan mengurangi laba perusahaan, sehingga perusahaan cenderung berusaha mencari strategi dalam mengurangi beban pajaknya. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas dan ukuran perusahaan terhadap agresivitas pajak. Variable independent yang digunakan dalam penelitian ini adalah profitabilitas, likuiditas dan ukuran perusahaan. Sedangkan variable dependent yang digunakan dalam penelitian ini adalah agresivitas pajak yang diukur menggunakan effective tax rate (ETR). Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di bursa efek Indonesia selama periode 2015-2019. Penggumpulan sampel dilakukan dengan menggunakan proses purposive sampling berdasarkan kriteria tertentu diperoleh sampel sebanyak 11 perusahaan, dengan periode 5 tahun, jumlah totalnya adalah 55 sample. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap agresivitas pajak secara parsial. Sedangkan likuiditas dan ukuran perusahaan tidak berpengaruh signifikan terhadap agresivitas pajak secara parsial. Profitabilitas, likuiditas dan ukuran perusahaan berpengaruh signifikan terhadap agresivitas pajak secara bersamaan.

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