The influence of profitability, company size, and leverage towards tax aggressiveness of insurance industry listed in Indonesia Stock Exchange

Carin, Carin (2021) The influence of profitability, company size, and leverage towards tax aggressiveness of insurance industry listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are a very important source of state revenue for the implementation of national development, as well as being the main element to support economic activities in running the wheels of government and as a provider of public facilities for the community. Despite an increase in tax revenue, the amount of tax revenue is still far below the target set by the State Budget (APBN). This can occur because the company and the government have differing interests, and the company views taxes as a transfer of resources obtained by the company to the government. The factors that are thought to influence tax aggressiveness is profitability, company size and leverage. The method used by the writer in this research is quantitative descriptive analysis method. The type of research used is quantitative research. Data analysis method used in the research are descriptive statistic, coefficient of correlation, coefficient of determination, linear regression analysis and hypothesis testing using F-Test, t-test. The result of coefficient of determination (R2) is 0.490. This shows that 49% of the variable variants of the Tax aggresiveness can be explained by variations in the variables profitability, company size and leverage. The results was leverage (DER) has a positive significant effect on the tax aggressiveness, profitability and company size has no significant effect on the tax aggressiveness in Insurance Industry Listed in Indonesia Stock Exchange./ Pajak merupakan sumber penerimaan negara yang sangat penting bagi pelaksanaan pembangunan nasional, serta sebagai unsur utama penunjang kegiatan perekonomian dalam menjalankan roda pemerintahan dan sebagai penyedia fasilitas umum bagi masyarakat. Walaupun realisasi pajak mengalami peningkatan, namun jumlah pendapatan yang diperoleh dari pajak masih dikatakan jauh dari target yang ditentukan berdasarkan APBN. Hal tersebut bisa terjadi disebabkan perbedaan kepentingan antara perusahaan dengan pemerintah, perusahaan menganggap pajak merupakan pengalihan sumber daya yang diperoleh perusahaan kepada pemerintah. Faktor-faktor yang diduga mempengaruhi agresivitas pajak pada penelitian ini adalah profitabilitas, ukuran perusahaan dan leverage. Metode yang digunakan penulis dalam penelitian ini adalah metode analisis deskriptif kuantitatif. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Metode analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, koefisien korelasi, koefisien determinasi, analisis regresi linier dan pengujian hipotesis menggunakan Uji F, uji t. Hasil koefisien determinasi (R2) adalah 0,490. Hal ini menunjukkan bahwa 49% varian variabel Keagresifan Pajak dapat dijelaskan oleh variasi variabel profitabilitas, ukuran perusahaan dan leverage. hasil penelitian adalah leverage (DER) berpengaruh positif signifikan terhadap agresivitas pajak, profitabilitas dan ukuran perusahaan tidak berpengaruh signifikan terhadap agresivitas pajak pada Industri Asuransi yang Terdaftar di Bursa Efek Indonesia.

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