The influence of leverage, liquidity, and profitability toward tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange

Wenny, Wenny (2023) The influence of leverage, liquidity, and profitability toward tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax avoidance is an effort to avoid tax which have an impact on tax liabilities that are carried out by still complying in the tax provisions and do not violate the tax provisions predetermined. The objective of this research is to analyze whether Leverage, Liquidity, and Profitability have a significant influence toward Tax Avoidance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange from the year 2020-2022. This research method is using quantitative approach and collection of secondary data through Financial Report listed on the Indonesia Stock Exchange. All of the Property and Real Estate Companies listed on the Indonesia Stock Exchange are the population in this research. 15 companies are taken as the number of samples through purposive sampling method and result in 45 companies in total with three year observations. The data analysis method in this research includes: descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, t-test, f-test, and coefficient of determination. Based on the data analysis, the findings of this research shows that Leverage partially does not have a significant influence toward tax avoidance. Liquidity partially does not have a significant influence toward tax avoidance. Profitability partially has a significant influence toward tax avoidance. Leverage, Liquidity and Profitability simultaneously have a significant influence toward tax avoidance./Penghindaran pajak merupakan upaya penghindaran pajak yang memiliki dampak terhadap kewajiban pajak yang dilakukan dengan cara masih tetap mematuhi ketentuan perpajakan dan tidak melanggar ketentuan perpajakan yang telah ditetapkan. Tujuan penelitian ini adalah untuk menganalisis apakah Leverage, Likuiditas, dan Profitabilitas berpengaruh signifikan terhadap Penghindaran Pajak pada Perusahaan Properti dan Real Estate yang Tercatat di Bursa Efek Indonesia pada tahun 2020-2022. Metode penelitian ini menggunakan pendekatan kuantitatif dan pengumpulan data sekunder melalui Laporan Keuangan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia. Sebanyak 15 perusahaan yang diambil sebagai jumlah sampel melalui metode purposive sampling sehingga diperoleh total 45 perusahaan dengan jumlah observasi selama tiga tahun. Metode analisis data pada penelitian ini meliputi: statistik deskriptif, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, analisis regresi linier berganda, uji-t, uji-f, dan koefisien determinasi. Berdasarkan analisis data, hasil penelitian ini menunjukkan bahwa Leverage secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak. Likuiditas secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak. Profitabilitas secara parsial berpengaruh signifikan terhadap penghindaran pajak. Leverage, Likuiditas dan Profitabilitas secara simultan berpengaruh signifikan terhadap penghindaran pajak.

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