Pengaruh Leverage, Profitabilitas dan Likuiditas terhadap Agresivitas Pajak = The Influence of Leverage, Liquidity, Profitability, to Tax Aggressivity

Puspitasari, Anggita (2021) Pengaruh Leverage, Profitabilitas dan Likuiditas terhadap Agresivitas Pajak = The Influence of Leverage, Liquidity, Profitability, to Tax Aggressivity. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Pajak merupakan kontribusi wajib yang harus dibayarkan oleh setiap warga negara, baik individu maupun perusahaan. Pembayaran pajak merupakan sesuatu yang berlawanan dengan tujuan perusahaan untuk mendapatkan laba sebesar-besarnya. Maka cara yang dapat dilakukan yaitu dengan melakukan rekayasa agar memaksimalkan laba kena pajak perusahaan melalui agresivitas pajak dengan cara tax avoidance maupun tax evasion. Tujuan dari Penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi agresivitas pajak perusahaan. Terdapat beberapa variabel independen yang digunakan dalam penelitian ini yaitu Leverage, Profitabilitas dan Likuiditas. Untuk variable dependen yang digunakan adalah agresivitas pajak yang diukur dengan menggunakan Effective Tax Rate diukur dengan tarif pajak efektif sebagai laporan antara beban pajak penghasilan dan pendapatan sebelum pajak. Metode Analisis yang digunakan adalah analisis regresi dengan menggunakan bantuan software SPSS. Hasil dari penelitian ini menunjukan bahwa variabel yang memiliki pegaruh positif dan berpengaruh signifikan terhadap agresivitas pajak perusahaan adalah variabel profitabilitas/Tax is an obligation that must be carried out by taxpayers, individually or as a company. Tax Payment is something that is contrary to the company's goal to get the maximum profit. Thus, the way that could be done is manage and do the planning to maximize profit through the tax aggressiveness with tax avoidance and tax evasion. Aim of this Research to determine the factors that will be affect to the aggressiveness of a corporate taxes. There are several independent variables used in this research; Leverage, Profitability and Liquidity. The dependent variable is tax aggressiveness as measured by the Effective Tax Rate measured by the effective tax rate as a report between income tax expense and income before tax. The analytical method used is panel data regression analysis with SPSS software. The results of this research indicate that the variables that have a positive effect on corporate tax aggressiveness is the variables of profitability

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