The influence of profitability, liquidity and firm size on tax avoidance in fast moving consumer goods sector listed on the Indonesia stock exchange

Yawinata, Phylicia Phaedra (2023) The influence of profitability, liquidity and firm size on tax avoidance in fast moving consumer goods sector listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia uses the Self-Assessment System which the government completely rely on taxpayers to calculate the amount of tax as they are responsible of their tax responsibilities under this system, and the tax authorities solely monitor compliance via audits. Loopholes tends to happen and taxpayers use it as an opportunity to reduce their tax by doing tax planning. Fast moving consumer goods listed on the Indonesia Stock Exchange through year 2019, 2020 and 2021 will be the subject of this study to see if companies during the pandemic were doing tax avoidance. This will be achieved by investigating their level of profitability, liquidity & firm size to see if it influences in doing tax avoidance activity. Secondary data such as financial statement, a quantitative research method is used in this study with the help of IBM SPSS 26.0. Out of the population of 42 companies, only 39 companies are chosen as samples. In this study, it is concluded that profitability, liquidity & firm size has no significant influence towards tax avoidance and simultaneously, profitability, liquidity & firm size has no significant influence towards tax avoidance too. / Indonesia menggunakan Self-Assessment System di mana pemerintah sepenuhnya bergantung pada wajib pajak untuk menghitung jumlah pajak karena mereka bertanggung jawab atas tanggung jawab pajak mereka berdasarkan sistem ini, dan otoritas pajak hanya memantau kepatuhan melalui audit. Celah cenderung terjadi dan wajib pajak memanfaatkannya sebagai peluang untuk mengurangi pajaknya dengan melakukan perencanaan pajak. Fast moving consumer goods yang terdaftar di Bursa Efek Indonesia sepanjang tahun 2019, 2020 dan 2021 akan menjadi bahan kajian ini untuk melihat apakah perusahaan-perusahaan di masa pandemi melakukan penghindaran pajak. Ini akan dicapai dengan menyelidiki tingkat profitabilitas, likuiditas & ukuran perusahaan mereka untuk melihat apakah itu berpengaruh dalam melakukan aktivitas penghindaran pajak. Data sekunder berupa laporan keuangan, metode penelitian kuantitatif digunakan dalam penelitian ini dengan bantuan IBM SPSS 26.0. Dari populasi 42 perusahaan, hanya 39 perusahaan yang dipilih sebagai sampel. Dalam penelitian ini disimpulkan bahwa profitabilitas, likuiditas & ukuran perusahaan tidak berpengaruh signifikan terhadap penghindaran pajak dan secara simultan profitabilitas, likuiditas & ukuran perusahaan juga tidak berpengaruh signifikan terhadap penghindaran pajak.

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