The impact of profitability, liquidity and corporate governance on tax avoidance in trading companies at Indonesia Stock Exchange

Asheria, Angel (2021) The impact of profitability, liquidity and corporate governance on tax avoidance in trading companies at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (731kB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (186kB) | Preview
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (809kB)
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (889kB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (889kB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (275kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (186kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)

Abstract

This research is conducted with the purpose of knowing whether profitability, liquidity, and corporate governance have an impact on tax avoidance in trading companies registered in the Indonesia Stock Exchange. The population in this research is trading companies in Indonesia Stock Exchange for the year 2015-2019 in the amount of 63 companies. The company used as the sample is 20 companies with the amount of research data is 100 data for the period 2015-2019. The data analysis method implemented in this research is the multiple linear regression analysis methods. There are some conclusions of this research. Profitability has a significant impact partially on tax avoidance at trading companies on the Indonesia Stock Exchange. Liquidity has no significant impact partially on tax avoidance at tax avoidance at trading companies on the Indonesia Stock Exchange. Corporate governance has no significant impact partially on tax avoidance at trading companies on the Indonesia Stock Exchange. Profitability, liquidity, and corporate governance have significant impacts simultaneously on tax avoidance at trading companies in Indonesia Stock Exchange. / Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah profitabilitas, likuiditas dan tata kelola perusahaan memiliki pengaruh terhadap keputusan penghindaran pajak pada perusahaan perdagangan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan perdagangan di Bursa Efek Indonesia pada tahun 2015-2019 sebesar 63 perusahaan. Perusahaan yang digunakan sebagai sampel adalah 20 perusahaan dengan jumlah data penelitian sebanyak 100 data untuk periode 2015-2019. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda . Terdapat beberapa kesimpulan dari penelitian ini. Profitabilitas memiliki pengaruh yang signifikan secara parsial terhadap penghindaran pajak pada perusahaan perdagangan di Bursa Efek Indonesia. Likuiditas tidak memiliki pengaruh signifikan secara parsial terhadap penghindaran pajak pada perusahaan perdagangan di Bursa Efek Indonesia. Tata kelola perusahaan tidak memiliki pengaruh signifikan secara parsial terhadap penghindaran pajak pada perusahaan perdagangan di Bursa Efek Indonesia. Profitabilitas, likuiditas dan tata kelola perusahaan memiliki pengaruh signifikan secara simultan terhadap penghindaran pajak pada perusahaan perdagangan di Bursa Efek Indonesia.

Actions (login required)

View Item