Pengaruh likuiditas, solvabilitas, dan profitabilitas terhadap penghindaran pajak pada perusahaan sektor pertambangan yang terdaftar di bursa efek Indonesia tahun 2015-2020

Wikarsa, Aurelia Tania (2022) Pengaruh likuiditas, solvabilitas, dan profitabilitas terhadap penghindaran pajak pada perusahaan sektor pertambangan yang terdaftar di bursa efek Indonesia tahun 2015-2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan penelitian ini yakni untuk menguji pengaruh rasio likuiditas, rasio solvabilitas dan rasio profitabilitasterhadap penghindaran pajak. Likuiditas diproksikan dengan current ratio, solvabilitas diproksikan dengan debt to equity ratio, sementara profitabilitas diproksikan dengan return on assets. Penghindaran pajak diproksikan dengan cash effective tax rate. Data pada penelitian ini adalah data sekunder yaitu perusahaan dibidang pertambangan yang terdaftar pada website BEI serta S&P Global Market pada tahun 2015-2020. Penelitian ini berkategori sebagai penelitian kuantitatif, dan jumlah sampel yang terperoleh ialah 15 perusahaan yang berkiprah di sektor pertambangan. Hasil yang didapati dari penelitian ini mengindikasikan bahwa rasio likuiditas dan rasio probabilitas memengaruhi penghindaran paiak, sementara rasio solvabilitas tidak memengaruhi penghindaran pajak./The purpose of this study is to examine the effect of liquidity ratios, solvency ratios and profitability ratios on tax avoidance. Liquidity is proxied by the current ratio, solvency is proxied by the debt to equity ratio, while profitability is proxied by return on assets. Tax avoidance is proxied by the cash effective tax rate. The data in this study are secondary data, namely companies in the mining sector listed on the IDX website and the S&P Global Market in 2015-2020. This study was categorized as quantitative research, and the samples attained in this study comprised 15 companies in the mining sector. The result demonstrated that liquidity dan profitability ratios affected tax avoidance. Conversely, the solvency ratio did not affect it.

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