the impact of solvability, liquidity and profitability toward tax avoidance on insurance industry listed on the Indonesia stock exchange

Owen, Jaden Gil (2023) the impact of solvability, liquidity and profitability toward tax avoidance on insurance industry listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are the largest source of state revenue and income. The state uses tax revenues to support development and financing of the government activities. But despite for the sake of the countries and general well-being, government and taxpayers have different perspectives in term of paying taxes. Government preferably to collect higher amount of taxes while taxpayers (companies) tend to pay as lower tax as possible in order to secure greater profit. With numerous companies in Indonesia, the following research will focus on insurance companies in Indonesia. Moreover, insurance industry is one of the biggest tax contributors in Indonesia. Thus, this study will focus on several factors that might have effect on taxpayer in insurance industry. The factors included solvability liquidity, and profitability of the company. The research is conducted on 6 insurance companies that is registered in the stock exchange within the time period of 2018 to 2022. The data collected is processed using SPSS. Results of the study shows that Solvability, Liquidity, and Profitability simultaneously have insignificant impact on tax avoidance at insurance industry listed on Indonesia Stock Exchange for the year 2018 to 2022./ Pajak merupakan sumber penerimaan dan pendapatan negara terbesar. Negara menggunakan pendapatan pajak untuk mendukung pembangunan dan pembiayaan kegiatan pemerintah. Namun meskipun demi kepentingan negara dan kesejahteraan umum, pemerintah dan wajib pajak memiliki cara pandang yang berbeda dalam membayar pajak. Pemerintah sebaiknya mengumpulkan jumlah pajak yang lebih tinggi sementara pembayar pajak (perusahaan) cenderung membayar pajak serendah mungkin untuk mendapatkan keuntungan yang lebih besar. Dengan banyaknya perusahaan di Indonesia, penelitian berikut akan fokus pada perusahaan asuransi di Indonesia. Apalagi, industri asuransi merupakan salah satu penyumbang pajak terbesar di Indonesia. Oleh karena itu, penelitian ini akan fokus pada beberapa faktor yang mungkin berpengaruh terhadap wajib pajak di industri asuransi. Faktor-faktor tersebut antara lain solvabilitas, likuiditas, dan profitabilitas. Penelitian dilakukan pada 6 perusahaan asuransi yang terdaftar di bursa dalam kurun waktu tahun 2018 sampai dengan tahun 2022. Data yang terkumpul diolah menggunakan SPSS. Hasil penelitian menunjukkan bahwa Solvabilitas, Likuiditas, dan Profitabilitas secara simultan berpengaruh tidak signifikan terhadap penghindaran pajak pada industri asuransi yang terdaftar di Bursa Efek Indonesia untuk tahun 2018 hingga 2022.

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