Pengaruh likuiditas dan profitabilitas terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia

Nurfauziandari, Alifa (2022) Pengaruh likuiditas dan profitabilitas terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penghindaran pajak tidak jarang dilakukan oleh para wajib pajak. Penelitian ini dilakukan dengan tujuan untuk mengetahui ada atau tidaknya pengaruh dari likuiditas dan profitabilitas selama periode 2016-2019 terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Likuiditas diukur menggunakan Current Ratio, profitabilitas diukur menggunakan Return on Assets, dan penghindaran pajak diukur dengan perhitungan Effective Tax Rate. Metode perolehan data menggunakan purposive sampling method dengan menggunakan data sekunder dari S&P Capital IQ berupa laporan keuangan periode 2016-2019 yang telah dipublikasikan dalam laman Bursa Efek Indonesia (www.idx.co.id). Populasi sampel pada penelitian ini berjumlah 57 (lima puluh tujuh) perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda dengan menggunakan software STATA versi 17. Hasil penelitian ini menunjukkan bahwa pengaruh likuiditas memiliki pengaruh negatif terhadap penghindaran pajak, sedangkan profitabilitas memiliki pengaruh positif terhadap penghindaran pajak. Implikasi dari penelitian ini agar djadikan referensi untuk penelitian selanjutnya. / This research was conducted with the aim of knowing whether or not there is an influence of liquidity and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Liquidity is measured using current ratio, profitability is measured using ratio on assets and tax avoidance is measured by effective tax rate (ETR). The data acquisition method used purposive sampling method using secondary data from S&P Capital IQ and the company’s website in the form of financial reports for the period 2016-2019 which are published on the Indonesian Stock Exchange website (www.idx.co.id). The sample population in this study totaled 57 (fifty seven) manufacturing companies listed on the IDX. The data analysis technique used in this study is multiple linear regression analysis using STATA version 17 software. The results of this study indicate that liquidity has a negative effect on tax avoidance, while profitability has a positive effect on tax avoidance. The implications of this research can be as a reference for further research.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Nurfauziandari, AlifaNIM01017200116lifanurfauzi2523@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSoetardjo, Mulyadi Noto0319116301mulyadi.soetardjo@uph.edu
Uncontrolled Keywords: likuiditas; profitabilitas; penghindaran pajak; tax expense
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: ALIFA NURFAUZIANDARI
Date Deposited: 19 May 2023 07:39
Last Modified: 19 May 2023 07:39
URI: http://repository.uph.edu/id/eprint/55428

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