Pengaruh likuiditas, solvabilitas, dan profitabilitas terhadap penghindaran pajak

Vionita, Gisela (2023) Pengaruh likuiditas, solvabilitas, dan profitabilitas terhadap penghindaran pajak. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini ingin melihat apakah Likuiditas, Solvabilitas, dan Profitabilitas memberikan pengaruh terhadap penghindaran pajak. Penelitian ini membagi penghindaran pajak dengan tiga variabel berbeda. Yang pertama ada likuiditas dengan proksi Current Ratio, lalu ada solvabilitas dengan proksi Debt to Equity Ratio, dan ada profitabilitas dengan proksi Return On Assets. Penelitian ini mengambil sampel dari perusahaan manufaktur yang terdftar dalam Bursa Efek Indonesia (BEI) selama periode 2018-2021 melalui S&P Capital IQ serta tidak mengalami kerugian selama tahun tersebut. Tingkat signifikansi uji ini dipatok dalam 5%. Berdasarkan ketentuan sampel tersebut, didapatkan 86 perusahaan dengan total sampel 344 observasi. Dari penelitian ini, didapati hasil bahwa perusahaan cenderung akan menjaga kualitas rasionya agar tetap terlihat menarik dimata para investor. Sedangkan Profitabilitas memberikan pengaruh yang signifikan terhadap penghindaran pajak. Hal ini dapat terjadi karena pandemi Covid-19 yang datanya menjadi sebagian acuan dalam penelitian ini./ This study aims to see the impact of liquidity, solvency, and profitability on tax avoidance. This study divided tax avoidance into three different variabels. First liquidity using current ratio as the proxy, second solvency using debt to equity ratio as the proxy. And the last is profitability using return on assets as its proxy. This research took samples in Bursa Efek Indonesia (BEI) during 2018-2021 through S&P Capital IQ and musn’t encounter any loss during those periods. The significane level of this observation is 5%. Refers to the samples, this study obtained 86 companies with the totals of 344 observations. From the study, the result said that companies tent to keep its ratio as good as possible so investor will invest in their companies. On the other hand, profitability showed a significant impact to the tax avoidance. This might happened due to Covid-19, and its data those become the reference in this study.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Vionita, GiselaNIM01012190006vionitagisela@yahoo.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSoetardjo, Mulyadi NotoNIDN0319116301mulyadi.soetardjo@uph.edu
Uncontrolled Keywords: penghindaran pajak; likuiditas; solvabilitas; profitabilitas
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: Gisela Vionita
Date Deposited: 20 Jun 2023 03:51
Last Modified: 20 Jun 2023 03:51
URI: http://repository.uph.edu/id/eprint/55989

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