The impact of profitability, corporate governance, and liquidity toward tax avoidance in mining companies listed on the Indonesia Stock Exchange

Cuanardy, Stephen (2023) The impact of profitability, corporate governance, and liquidity toward tax avoidance in mining companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In this study there three independent variable and one dependent variable, which is Profitability that using the formula of Return on Asset (ROA), Corporate Governance that using the formula of Board of Commissioners (BOC), Liquidity that using the formula of Current Ratio (CR), and Tax Avoidance that using the formula of Effective Tax Rate (ETR). The objective of this study is to identify where the independent variable of Profitability, Corporate Governance, and Liquidity has a significant impact toward tax avoidance. This study is using quantitative method to determine the secondary data. The population of this study is Mining Company sector listed on the Indonesia Stock Exchange from 2017-2020 with a 44 company. Identify the number of samples by using purposive samples to obtain 28 samples from 44 in 4 years in the mining sector. Based on the result of this study, Corporate Governance and Liquidity has a significant impact toward Tax Avoidance. Meanwhile, Profitability has a insignificant impact toward Tax Avoidance. / Dalam penelitian ini terdapat tiga variabel independen dan satu variabel dependen, yaitu Profitabilitas yang menggunakan rumus Return on Asset (ROA), Tata Kelola Perusahaan yang menggunakan rumus Dewan Komisaris, Likuiditas yang menggunakan rumus menggunakan rumus Current Ratio (CR), dan Penghindaran Pajak yang menggunakan rumus Effective Tax Rate (ETR). Tujuan dari penelitian ini adalah untuk mengidentifikasi dimana variabel independen Profitabilitas, Corporate Governance, dan Likuiditas memiliki pengaruh yang signifikan terhadap penghindaran pajak. penghindaran pajak. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data sekunder. Populasi dari penelitian ini adalah sektor Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2020 dengan jumlah 44 perusahaan. Penentuan jumlah sampel dilakukan dengan menggunakan purposive sample sehingga diperoleh 28 sampel dari 44 perusahaan sektor pertambangan selama 4 tahun. Berdasarkan hasil penelitian ini, Tata Kelola Perusahaan dan Likuiditas berpengaruh signifikan terhadap Penghindaran Pajak. Sementara itu, Profitabilitas memiliki pengaruh yang tidak signifikan terhadap Penghindaran Pajak.

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