The effect of profitability, firm size, and liquidity on tax avoidance of automotive companies listed on the Indonesia Stock Exchange

Therryadi, Justin (2024) The effect of profitability, firm size, and liquidity on tax avoidance of automotive companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax avoidance is usually influenced by various things including profitability, firm size, and liquidity. Larger profits will result in larger tax costs, so companies prefers to minimize tax costs by avoiding taxes. Firm size is also one of the factors affecting tax avoidance because a larger a company is, the larger its activities and will results in larger tax costs, hence resulting in tax avoidance. Liquidity, a ratio that measures the ability of the company to meet its short term obligation will affect tax avoidances significantly because by having a good liquidity ratio means that the company has no problems in meeting their short term obligation resulting in lower tax avoidances. The population used in this research is all automotive sector companies listed on the Indonesia Stock Exchange which is as much as 10 companies using purposive sampling as the sampling method resulting in 50 samples in total. The results of the study indicate that Profitabilty partially has no significant impact on Tax Avoidance in the automotive sector companies listed on the Indonesia Stock Exchange (IDX). Firm size partially has no significant impact on Tax Avoidance in the automotive sector companies listed on the Indonesia Stock Exchange (IDX). Liquidity partially has a significant negative impact on Tax Avoidance in the automotive sector companies listed on the Indonesia Stock Exchange (IDX). Profitability, Firm Size, and Liquidity simultaneously have a significant impact on Tax Avoidance in the automotive sector companies listed on the Indonesia Stock Exchange (IDX). / Penghindaran pajak biasanya dipengaruhi oleh berbagai faktor termasuk profitabilitas, ukuran perusahaan, dan likuiditas. Profitabilitas yang lebih besar akan menghasilkan biaya pajak yang lebih besar, sehingga perusahaan cenderung meminimalkan biaya pajak dengan melakukan penghindaran pajak. Ukuran perusahaan juga merupakan salah satu faktor yang memengaruhi penyelundupan pajak karena semakin besar suatu perusahaan, semakin besar aktivitasnya dan akan menghasilkan biaya pajak yang lebih besar, sehingga mendorong terjadinya penghindaran pajak. Likuiditas, sebuah rasio yang mengukur kemampuan perusahaan untuk memenuhi kewajiban jangka pendeknya, akan berpengaruh signifikan terhadap penghindaran pajak karena memiliki rasio likuiditas yang baik berarti bahwa perusahaan tidak memiliki masalah dalam memenuhi kewajiban jangka pendek mereka, sehingga menghasilkan tingkat penghindaran pajak yang lebih rendah. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor otomotif yang terdaftar di Bursa Efek Indonesia yaitu sebanyak 10 perusahaan dengan menggunakan metode purposive. sampling sebagai metode pengambilan sampel sehingga menghasilkan total 50 sampel. Hasil penelitian menunjukkan bahwa Profitabilitas secara parsial tidak mempunyai pengaruh yang signifikan terhadap Penghindaran Pajak pada perusahaan sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI). Ukuran perusahaan secara parsial tidak mempunyai pengaruh yang signifikan terhadap Penghindaran Pajak pada perusahaan sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI). Likuiditas secara parsial mempunyai pengaruh negatif yang signifikan terhadap Penghindaran Pajak pada perusahaan sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI). Profitabilitas, Ukuran Perusahaan, dan Likuiditas secara simultan berpengaruh signifikan terhadap Penghindaran Pajak pada perusahaan sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI).

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