Pengaruh kinerja keuangan terhadap tax avoidance dalam perusahaan Manufaktur yang terdaftar di BEI

Enggano, Virginia Audrey (2022) Pengaruh kinerja keuangan terhadap tax avoidance dalam perusahaan Manufaktur yang terdaftar di BEI. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The difference in interests between the government and taxpayers gives rise to tax avoidance actions by taxpayers in the form of taking advantage of the loopholes of the Tax Law. This study was conducted with the aim of determining the effect of financial performance on tax avoidance in manufacturing companies listed on the IDX in 2017-2021. Financial performance in this study consists of profitability (ROA), solvency (DAR) and liquidity (current ratio). Financial performance is an aspect that underlies the health of a company can be assessed. This study used 47 companies divided into Materials, Industrials and Consumer Discretionary listed on the Indonesia Stock Exchange as samples, for the period 2017 to 2021. Determining the sample of the company by purposive sampling method. The data used in this study is secondary data in the form of company financial statements accessed through the IDX website. This study used simple regression as a data analysis method. The results of this study profitability (ROA) and liquidity (current ratio) have a positive effect on tax avoidance, while solvency (DAR) does not affect tax avoidance./Perbedaan kepentingan antara pemerintah dengan wajib pajak menimbulkan tindakan penghindaran pajak oleh wajib pajak dalam bentuk memanfaatkan celah Undang-Undang Perpajakan. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kinerja keuangan terhadap tax avoidance dalam perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021. Kinerja keuangan dalam penelitian ini terdiri profitabilitas (ROA), solvabilitas (DAR) dan likuiditas (current ratio). Kinerja keuangan merupakan aspek yang mendasari kesehatan suatu perusahaan dapat dinilai. Penelitian ini menggunakan 47 perusahaan terbagi atas yaitu Materials, Industrials dan Consumer Discretionary yang terdaftar di dalam Bursa Efek Indonesia sebagai sampelnya, periode 2017 hingga 2021. Menentukan sampel perusahaan dengan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan yang diakses melalui website IDX. Penelitian ini menggunakan regresi sederhana sebagai metode analisis data. Hasil dari penelitian ini profitabilitas (ROA) dan likuiditas (current ratio) berpengaruh positif terhadap tax avoidance, sementara solvabilitas (DAR) tidak berpengaruh terhadap tax avoidance.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Enggano, Virginia Audrey01012190044audrey.enggano14@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSoetardjo, Mulyadi NotoNIDN0319116301mulyadi.soetardjo@uph.edu
Uncontrolled Keywords: Kinerja keuangan, profitabilitas, solvabilitas, 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: Virginia Audrey Enggano
Date Deposited: 13 Jan 2023 04:23
Last Modified: 13 Jan 2023 04:23
URI: http://repository.uph.edu/id/eprint/52451

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