The impact of profitability, liquidity, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange

Hutajulu, Fiorella Felicia (2023) The impact of profitability, liquidity, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are the largest source of country’s income. On the contrary, taxes are a burden that reduce company’s profit, so companies want to minimize the amount of tax paid in the legal way, in which by implementing tax avoidance. The objective of this research is to view the impact of profitability, liquidity, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2022. The independent variables being applied in this study are profitability measured by net profit margin (NPM), liquidity measured by current ratio (CR) and capital intensity measured by fixed assets to total assets. The dependent variable is tax avoidance measured by effective tax rate (ETR). This research uses quantitative approach and secondary data collection method. The population in this study is all property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2022. By using purposive sampling method, 26 out of 84 companies selected as samples of study with total of 78 samples. The data analysis method used consists of descriptive statistics, classical assumption, multiple linear regression analysis and hypothesis test. The outcome of this research shows that profitability has significant impact on tax avoidance. Liquidity has significant impact on tax avoidance. Capital intensity has no significant impact on tax avoidance. Furthermore, profitability, liquidity, and capital intensity have significant impact on tax avoidance. / Pajak merupakan sumber pendapatan negara yang terbesar. Sebaliknya, pajak merupakan beban yang mengurangi keuntungan perusahaan, sehingga perusahaan ingin meminimalkan jumlah pajak yang dibayarkan dengan cara yang sesuai dengan aturan hukum, yaitu dengan melakukan penghindaran pajak. Tujuan dari penelitian ini adalah untuk melihat pengaruh profitabilitas, likuiditas, dan intensitas modal terhadap penghindaran pajak pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 hingga 2022. Variabel independen yang digunakan dalam penelitian ini adalah profitabilitas yang diukur dengan net profit margin (NPM), likuiditas yang diukur dengan current ratio (CR) dan intensitas modal yang diukur dengan aset tetap terhadap total aset. Variabel terikatnya adalah penghindaran pajak yang diukur dengan tarif pajak efektif (ETR). Penelitian ini menggunakan pendekatan kuantitatif dan metode pengumpulan data sekunder. Populasi dalam penelitian ini adalah seluruh perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2020 hingga 2022. Dengan menggunakan metode purposive sampling, 26 dari 84 perusahaan terpilih menjadi sampel penelitian dengan jumlah sampel sebanyak 78. Metode analisis data yang digunakan terdiri dari statistik deskriptif, asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap penghindaran pajak. Likuiditas berpengaruh signifikan terhadap penghindaran pajak. Intensitas modal tidak berpengaruh signifikan terhadap penghindaran pajak. Selain itu, profitabilitas, likuiditas, dan intensitas modal berpengaruh signifikan terhadap penghindaran pajak.

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