The influence of liquidity and profitability toward tax aggressiveness on pharmaceuticals companies listed on the Indonesia Stock Exchange

Calsan, Claudia (2022) The influence of liquidity and profitability toward tax aggressiveness on pharmaceuticals companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is an obligatory payment to the state and tax is utilized as much as possible for the people's development. Since its establishment in Indonesia, the company has been subject to local taxation and has been a taxpayer. The government's objective of maximizing tax income contradicts the purpose of companies as taxpayers. Company attempts to reduce the expenditures incurred in order to maximize profit. This research is aimed to examine the influence of liquidity and profitability toward tax aggressiveness. The independent variable used in this research is liquidity and profitability and the dependent variable used in this research is tax aggressiveness measured using effective tax rate (ETR). The population used in this research is pharmaceuticals companies listed on the Indonesia stock exchange in the period 2019-2021. Samples were collected by using purposive sampling based on certain criteria and obtained 10 companies as the sample with the period of 3 year, the total sample is 30 samples. The result in this research shows that liquidity and profitability has no significant influence toward tax aggressiveness. Liquidity and profitability does not have simultaneous influence toward tax aggressiveness./ Pajak merupakan pembayaran wajib kepada negara dan pajak digunakan sebesar-besarnya untuk pembangunan rakyat. Sejak didirikan di Indonesia, perusahaan telah dikenakan pajak daerah dan telah menjadi wajib pajak. Tujuan pemerintah untuk memaksimalkan penerimaan pajak bertentangan dengan tujuan dunia usaha sebagai wajib pajak. Perusahaan berusaha untuk mengurangi pengeluaran yang dikeluarkan untuk memaksimalkan keuntungan. Penelitian ini bertujuan untuk menguji pengaruh likuiditas dan profitabilitas terhadap agresivitas pajak. Variabel bebas yang digunakan dalam penelitian ini adalah likuiditas dan profitabilitas dan variabel terikat yang digunakan dalam penelitian ini adalah agresivitas pajak yang diukur dengan menggunakan tarif pajak efektif. Populasi yang digunakan dalam penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Pengambilan sampel dilakukan dengan menggunakan purposive sampling berdasarkan kriteria tertentu dan diperoleh 10 perusahaan sebagai sampel dengan jangka waktu 3 tahun, jumlah sampel sebanyak 30 sampel. Hasil penelitian ini menunjukkan bahwa likuiditas dan profitabilitas tidak berpengaruh signifikan terhadap agresivitas pajak. Likuiditas dan profitabilitas tidak berpengaruh secara simultan terhadap agresivitas pajak.

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