Pengaruh Profitabilitas, Kualitas Audit dan Likuiditas terhadap Tax Avoidance

Majestica, Carol (2022) Pengaruh Profitabilitas, Kualitas Audit dan Likuiditas terhadap Tax Avoidance. Bachelor thesis, Universitas Pelita Harapab.

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Abstract

Pajak merupakan sumber penerimaan yang besar bagi negara namun berat bagi Wajib Pajak terutama bagi perusahaan, sehingga seringkali perusahaan melakukan tax avoidance untuk meringankan beban pajak yang di harus dibayarkan dengan mencari celah yang tidak melanggar peraturan. Studi ini dilakukan untuk menunjukkan bukti empiris bahwa profitabilitas, kualitas audit dan likuiditas berpengaruh terhadap tax avoidance. Studi ini menggunakan sampel dari perusahaan industrial khususnya capital goods, commercial and professional services, transportation pada periode tahun 2019-2021. Penelitian ini menggunakan data metode purposive sampling dengan analisa regresi linier melalui software Stata. Dari hasil penelitian ini diperoleh hasil bahwa profitabilitas berpengaruh positif terhadap tax avoidance. Sedangkan kualitas audit yang diproksikan dengan ukuran KAP berpengaruh negatif terhadap tax avoidance dan likuiditas tidak mempengaruhi tax avoidance. Ukuran perusahaan berpengaruh positif terhadap tax avodaince, sedangkan intensitas aset tetap dan pandemi covid- 19 berpengaruh negatif terhadap tax avodaince. Variabel leverage tidak mempengaruhi tax avoidance./Taxes are a large source of revenue for the state but are burdensome for taxpayers, especially for companies, so companies often carry out tax avoidance to ease the tax burden that must be paid by looking for loopholes that do not violate regulations. This study was conducted to show empirical evidence that profitability, audit quality and liquidity affect tax avoidance. This study uses samples from industrial companies, especially capital goods, commercial and professional services, transportation in the 2019-2021 period. This study uses purposive sampling method data with linear regression analysis through Stata software. From the results of this study, it was found that profitability has a positive effect on tax avoidance. Meanwhile, audit quality is proxied by KAP size and has a negative effect on tax avoidance and liquidity does not affect tax avoidance. Company size has a positive effect on tax avodaince, while the intensity of fixed assets and the Covid-19 pandemic has a negative effect on tax avodaince. Leverage variable does not affect tax avoidance.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Majestica, Carol01012190047carolmajestica40@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSambuaga, Elfina AstrellaNIDN0310098803elfina.sambuaga@uph.edu
Uncontrolled Keywords: Profitabilitas, Kualitas Audit, Likuiditas, Tax Avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Carol Majestica
Date Deposited: 21 Dec 2022 08:52
Last Modified: 21 Dec 2022 08:52
URI: http://repository.uph.edu/id/eprint/51955

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