The influence of profitability, liquidity and leverage on tax aggressiveness in consumer goods companies listed on the Indonesia Stock Exchange

Cynthia, Cynthia (2022) The influence of profitability, liquidity and leverage on tax aggressiveness in consumer goods companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is one of the main sources of revenues for Indonesia’s government. Therefore, government expects that all taxpayers can follow and comply the taxation regulation. However, company conduct tax aggressiveness to minimize its tax burden. The purpose of this study is to determine the influence of profitability, liquidity, and leverage on tax aggressiveness in consumer goods companies listed on the Indonesia Stock Exchange in the period of 2018 to 2020. Using a purposive sampling method, 32 companies are selected as samples resulting in total 96 research samples. The data analysis methods implemented in this research are descriptive statistics analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing processed through Statistical Package for the Social Sciences 26 (SPSS). The result shows that profitability, liquidity, and leverage have insignificant influence on tax aggressiveness. Furthermore, all independent variables, profitability, liquidity, and leverage, have insignificant influence simultaneously on tax aggressiveness./ Pajak merupakan salah satu sumber pendapatan utama bagi pemerintah Indonesia. Oleh karena itu, pemerintah mengharapkan agar seluruh warga negara dapat mengikuti dan menaati peraturan perpajakan. Namun, perusahaan melakukan agresivitas pajak dalam meminimalkan beban pajaknya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, likuiditas, dan leverage terhadap agresivitas pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2018 sampai 2020. Dengan menggunakan metode purposive sampling, 32 perusahaan dipilih sebagai sampel dan menghasilkan total 96 obsevasi. Metode analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis yang diolah melalui Statistical Package for the Social Sciences 26 (SPSS). Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, dan leverage memiliki pengaruh yang tidak signifikan terhadap agresivitas pajak. Selanjutnya, semua variabel independen yaitu profitabilitas, likuiditas, dan leverage, memiliki pengaruh yang tidak signifikan secara simultan terhadap agresivitas pajak.

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