the impact of profitability, liquidity and company size toward tax avoidance in consumer goods sector listed on the Indonesia Stock Exchange

Vanessa, Angeline (2023) the impact of profitability, liquidity and company size toward tax avoidance in consumer goods sector listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The objective of this research is to analyze the effect of profitability, liquidity and company size toward tax avoidance practice in consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the period of 2019 to 2021. The independent variable in this study is profitability measured by return on asset (ROA), liquidity measured by current ratio (CR) and company size measured by total asset. The dependent variable in this study is tax avoidance measured by the effective tax rate (ETR). The population of this research is all consumer goods sector listed on the Indonesia Stock Exchange for the period of 2019 to 2021. By using the purposive sampling method, 32 companies were selected as samples of study with a total of 96 samples. The data analysis method used descriptive statistics, classical assumption, multiple linear regression, and hypothesis test, which process through SPSS 26. Based on the data analysis, this research reveals that (1) Profitability has no significant effect on tax avoidance; (2) Liquidity has no significant effect on tax avoidance; (3) Company size has no significant effect on tax avoidance; (4) The tax avoidance of consumer goods sector listed on IDX from 2019-2021 is not significantly impacted by all of the independent variables; (5) The adjusted R2 amounted to only account for 1.4% of tax avoidance in consumer goods sector listed on the Indonesia Stock Exchange from 2019-2021. The remaining 98.6% is influenced by other variables that are not examined in this study. / Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap praktik penghindaran pajak pada perusahaan di sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Variabel independen dalam penelitian ini adalah profitabilitas yang diukur dengan return on asset (ROA), likuiditas yang diukur dengan current ratio (CR), dan ukuran perusahaan yang diukur dengan total asset. Variabel dependen dalam penelitian ini adalah penghindaran pajak yang diukur dengan effective tax rate (ETR). Populasi dari penelitian ini adalah seluruh perusahaan sektor barang konsumsi yang terdaftar di BEI periode 2019-2021. Dengan menggunakan metode purposive sampling, 32 perusahaan terpilih sebagai sampel penelitian dengan total 96 sampel. Metode analisis data menggunakan statistik deskriptif, uji asumsi klasik, regresi linier berganda dan uji hipotesis yang diolah melalui SPSS 26. Berdasarkan analisis data, penelitian ini mengungkapkan bahwa (1) Profitabilitas tidak berpengaruh signifikan terhadap penghindaran pajak; (2) Likuiditas tidak berpengaruh signifikan terhadap penghindaran pajak; (3) Ukuran perusahaan tidak berpengaruh signifikan terhadap penghindaran pajak; (4) Penghindaran pajak perusahaan barang konsumsi yang terdaftar di BEI tahun 2019-2021 tidak dipengaruhi secara signifikan oleh semua variabel independen; (5) Penyesuaian R2 hanya sebesar 1,4% dari penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di BEI tahun 2019-2021. Sisa 98,6%, dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.

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