Tax avoidance ditinjau dari profitabilitas, likuiditas, dan inventory intensity pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2020

Saputri, Khofifah Oktavianto (2022) Tax avoidance ditinjau dari profitabilitas, likuiditas, dan inventory intensity pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dilakukannya penelitian ini untuk menguji pengaruh dari profitabilitas, likuiditas, dan inventory intensity terhadap tax avoidance. Sampel yang digunakan pada penelitian ini berjumlah 55 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2020. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Penelitian ini menggunakan metode regresi linear berganda yang diolah menggunakan software STATA version 15. Hasil dalam penelitian ini adalah (1) profitabilitas berpengaruh positif terhadap tax avoidance, (2) likuiditas mempengaruhi tax avoidance secara negatif, dan (3) inventory intensity mempengaruhi tax avoidance secara negatif dan tidak signifikan. Penelitian ini melibatkan beberapa variabel kontrol. Leverage mempengaruhi tax avoidance secara negatif dan tidak signifikan, sales growth mempengaruhi tax avoidance secara positif dan tidak signifikan, ukuran perusahaan mempengaruhi tax avoidance secara positif dan tidak signifikan, serta umur perusahaan mempengaruhi tax avoidance secara negatif dan tidak signifikan / The purpose of this research is to examine the effect of profitability, liquidity, and inventory intensity on tax avoidance. The sample used in this research is 55 manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique in this study used purposive sampling. This study used multiple linear regression methods which were processed using STATA version 15 software. The results in this study were (1) profitability has a positive effect on tax avoidance, (2) liquidity has a negative effect on tax avoidance, and (3) inventory intensity has a negative effect on tax avoidance negative and not significant. This study involves several control variables. Leverage has a negative and insignificant effect on tax avoidance, sales growth has a positive and insignificant effect on tax avoidance, firm size has a positive and insignificant effect on tax avoidance, and firm age has a negative and insignificant effect on tax avoidance.

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