The influence of liquidity, earning management and company size toward tax agressiveness of manufacturing companies listed on the indonesia stock exchange

Tiomar, Jimmy (2022) The influence of liquidity, earning management and company size toward tax agressiveness of manufacturing companies listed on the indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Corporate tax aggressiveness is an act of engineering taxable income designed through good tax planning actions using methods that are classified as: legally by doing tax avoidance or illegally by committing tax evasion. In the field of accounting, tax is a component of costs which can reduce company profits. The amount of tax that must be paid to state treasury depends on the amount of profit earned by the company during the one year. This study focuses on identifying the influence of liquidity, earnings management, and company size toward on tax agresiveness of manufacturing companies listed on the Indonesia Stock Exchange. The independent variables involved in this study are liquidity, earnings management, and company size, whose impacts are examined towards the dependent variable, namely tax agresiveness. A quantitative research method is applied by analyzing the secondary data compiled. The population comprises those listed on the IDX under the manufacturing companies, out of which, 178 company are selected through the purposive sampling approaches. A total of 34 samples are obtained on an interim basis, from 2017 to 2021. By using the SPSS 26 program, It is revealed that liquidity has significant impact towards tax agressiveness of manufacturing companies listed at Indonesia Stock Exchange. Earnings management and company size have not significant impact towards tax agressivess of manufacturing companies listed at Indonesia Stock. Liquidity, earnings management and company size simultaneously have significant impact toward tax agressiveness of manufacturing companies listed at Indonesia Stock Exchange./ Pajak agresivitas perusahaan merupakan suatu tindakan rekayasa penghasilan kena pajak yang dirancang melalui tindakan perencanaan pajak yang baik dengan menggunakan metode yang diklasifikasikan sebagai: legal dengan melakukan penghindaran pajak atau secara ilegal dengan melakukan penghindaran pajak. Dalam bidang akuntansi, pajak merupakan salah satu komponen biaya yang dapat mengurangi keuntungan perusahaan. Besarnya pajak yang harus disetor ke kas negara tergantung dari besarnya keuntungan yang diperoleh perusahaan selama satu tahun. Penelitian ini berfokus untuk mengidentifikasi pengaruh likuiditas, manajemen laba, dan ukuran perusahaan terhadap pajak agresivitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Variabel bebas yang terlibat dalam penelitian ini adalah likuiditas, manajemen laba, dan ukuran perusahaan, yang diuji pengaruhnya terhadap variabel terikat yaitu pajak agresivitas. Metode penelitian kuantitatif diterapkan dengan menganalisis data sekunder yang dikumpulkan. Populasi terdiri dari perusahaan manufaktur yang terdaftar di BEI, dimana 178 perusahaan dipilih melalui pendekatan purposive sampling. Sebanyak 34 sampel diperoleh secara interim, dari 2017 hingga 2021. Dengan menggunakan program SPSS 26, terungkap bahwa likuiditas berpengaruh signifikan terhadap pajak agresivitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Manajemen laba dan ukuran perusahaan tidak berpengaruh signifikan terhadap pajak agresivitas pada perusahaan manufaktur yang terdaftar di Bursa Indonesia. Likuiditas, manajemen laba dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap pajak agresivitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.

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