The influence of earnings management, leverage and liquidity towards tax aggressiveness in mining companies listed in Indonesia Stock Exchange

Fransiska, Natalia (2021) The influence of earnings management, leverage and liquidity towards tax aggressiveness in mining companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

For companies, the tax burden can reduce the income generated. The greater the company's income, the greater the tax burden that must be paid, so companies tend to take action to reduce the tax burden either legally (Tax Avoidance) or illegally (Tax Evasion) by exploiting the gaps in the regulations. The objective of this research was to determine and analyze the influence of earnings management, leverage, and liquidity on tax aggressiveness in companies in the mining industry listed in the Indonesia Stock Exchange for the period of 2015 to 2019. This research is using a method of quantitative approach with a secondary data collection technique. The data to be used in this research were obtained from financial reports through the website www.idx.co.id. The sampling technique used is purposive sampling, with the samples that meet the predetermined criteria are 14 companies and a total sample of 70. The data analysis technique used in this research is multiple linear regression analysis. Based on the simultaneous test results, earnings management, leverage, and liquidity significantly influence tax aggressiveness. The partial test results show that only liquidity has a negative and significant influence on tax aggressiveness, while earnings management and leverage do not influence tax aggressiveness. Based on the research results, it can be concluded that the level of the influence of earnings management, leverage, and liquidity on tax aggressiveness is only 9.5% / Bagi perusahaan beban pajak dapat mengurangi pendapatan yang dihasilkan. Semakin besar pendapatan perushaan semakin besar beban pajak yang harus dibayarkan, sehingga perusahaan cenderung melakukan tindakan untuk mengurangi beban pajak tersebut baik dengan cara legal (Tax Avoidance) ataupun ilegal (Tax Evasion) dengan memanfaatkan celah-celah yang ada dalam peraturan perpajakan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh manajemen laba, leverage dan likuiditas terhadap agresivitas pajak pada perusahaan dalam industri pertambangan yang terdaftar dalam Bursa Efek Indonesia periode 2015 sampai periode 2019 Penelitian ini merupakan penelitian kuantitatif dengan teknik pengumpulan data sekunder. Data yang akan digunakan dalam penelitian ini diperoleh dari laporan keuangan melalui website www.idx.co.id. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga sampel yang memenuhi kriteria yang telah ditentukan adalah sebanyak 14 perusahaan dengan jumlah sampel sebanyak 70. Teknik analisis data pada penelitian ini menggunakan analisis regresi linear berganda. Berdasarkan hasil uji secara simultan menunjukkan bahwa manajemen laba, leverage dan likuiditas berpengaruh signifikan terhadap agresivitas pajak dan hasil uji secara parsial menunjukkan bahwa hanya likuiditas yang berpengaruh secara negatif dan signifikan terhadap agresivitas pajak, sedangkan manajemen laba dan leverage tidak berpengaruh terhadap agresivitas pajak. Berdasarkan hasil penelitian dapat disimpulkan bahwa besarnya pengaruh manajemen laba, leverage dan likuiditas terhadap agresivitas pajak hanya sebesar 9,5%.

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