Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Maryana, Ghina (2022) Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari dilakukan penelitian ini adalah untuk menganalisis, mengamati dan menguji profitabilitas, likuiditas, dan leverage terhadap penghindaran pajak pada perusahaan sektor manufaktur yang terdaftar pada BEI pada tahun 2018 – 2021. Penelitian ini menggunakan 3 jenis variabel dalam pengujian-nya, yaitu 1 variabel dependen, 3 variabel independen, dan 4 variabel kontrol. Jumlah sampel yang digunakan pada penelitian ini yaitu 312 sampel selama 4 tahun yang diambil dari S&P Capital IQ. Berdasarkan pemilihan sampel menggunakan metode purposive sampling maka terdapat 312 sampel yang memenuhi kriteria untuk dilakukannya penelitian ini. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan program statistic SPSS. Hasil penelitian menemukan bahwa profitabilitas berpengaruh positif terhadap penghindaran pajak, likuiditas berpengaruh positif terhadap penghindaran pajak, dan leverage berpengaruh negatif terhadap penghindaran pajak. / The purpose of this research is to analyze, observe and test profitability, liquidity and leverage on tax evasion in manufacturing sector companies listed on the IDX in 2018 – 2021. This study uses 3 types of variables in its tests, namely 1 dependent variable , 3 independent variables, and 4 control variables. The number of samples used in this study were 312 samples for 4 years taken from S&P Capital IQ. Based on the selection of samples using purposive sampling method, there were 312 samples that met the criteria for conducting this study. The analytical method used in this study is multiple linear regression analysis with the help of the SPSS statistical program. The results of the study found that profitability has a positive effect on tax evasion, liquidity has a positive effect on tax evasion, and leverage has a negative effect on tax evasion.

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