The influence of profitability, leverage, and liquidity toward tax avoidance on energy companies listed on the Indonesia Stock Exchange

Valencia, Kenny (2023) The influence of profitability, leverage, and liquidity toward tax avoidance on energy companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this research is to find out and analyze the influence of Profitability, Leverage, and Liquidity toward Tax Avoidance on energy companies listed in the Indonesia Stock Exchange (IDX) for the period of 2019-2022. The independent variables used in this study are Profitability which is measured by Return On Assets (ROA), Leverage which is measured by Debt to Assets Ratio (DAR), and Liquidity measured by Current Ratio (CR). The dependent variable Tax Avoidance is measured using Effective Tax Rate (ETR). The secondary data is used in this research which are the annual financial statements obtained from www.idx.co.id of energy companies listed in IDX from 2019-2022. By using purposive sampling method, 23 companies are selected as sample which results to 92 total sample data. The data analysis method is multiple linear regression and processed by using Statistical Product and Service Solution for Windows version 26 (SPSS version 26). The result of multiple linear regression in this research shows reveals that profitability and liquidity partially have insignificant negative influence toward tax avoidance, while leverage partially have insignificant positive influence towards tax avoidance. And the three independent variables profitability, leverage, and liquidity simultaneously have no significant influence toward tax avoidance. / Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Penghindaran Pajak pada perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Variabel independen yang digunakan dalam penelitian ini adalah Profitabilitas yang diukur dengan Return On Assets (ROA), Leverage yang diukur dengan Debt to Assets Ratio (DAR), dan Likuiditas yang diukur dengan Current Ratio (CR). Variabel terikat Penghindaran Pajak diukur dengan menggunakan Effective Tax Rate (ETR). Data sekunder yang digunakan dalam penelitian ini yaitu laporan keuangan tahunan yang diperoleh dari www.idx.co.id perusahaan energi yang terdaftar di BEI pada tahun 2019-2022. Dengan menggunakan metode purposive sampling, terpilih 23 perusahaan sebagai sampel sehingga menghasilkan total 92 data sampel. Metode analisis data yang digunakan adalah regresi linier berganda dan diolah dengan menggunakan Statistical Product and Service Solution for Windows versi 26 (SPSS versi 26). Hasil regresi linier berganda pada penelitian ini menunjukkan bahwa profitabilitas dan likuiditas secara parsial mempunyai pengaruh negatif tidak signifikan terhadap penghindaran pajak, sedangkan leverage secara parsial mempunyai pengaruh positif tidak signifikan terhadap penghindaran pajak. Dan ketiga variabel independen profitabilitas, leverage, dan likuiditas secara simultan tidak mempunyai pengaruh signifikan terhadap penghindaran pajak.

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