The influence of profitability,liquidity, and capital intensity toward tax aggressiveness of pharmaceuticals companies listed on the Indonesia Stock Exchange

Aurelia, Thalia (2024) The influence of profitability,liquidity, and capital intensity toward tax aggressiveness of pharmaceuticals companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In general, taxes are believed to be one of the most important sources of governmental income in Indonesia. However, companies have traditionally been against the government's strategy to maximize tax collections since they perceive taxes as burdens that immediately impact their profit. Consequently, companies will try to engage in tax aggressiveness in an effort to reduce their tax obligations. Furthermore, as taxes are the main source of state revenue, the state will suffer greatly from the increasing number of aggressive taxation practices. This circumstance emphasizes how crucial it is to research the tax aggressiveness problem. This study aims to examine the relationship between tax aggressiveness and profitability, liquidity, and capital intensity in pharmaceutical businesses listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Secondary data from pharmaceutical businesses listed on IDX between 2018 and 2022 were used in this study. Nine pharmaceutical companies are selected as samples using the purposive selection approach, yielding a total of 45 observations. The data analysis method used in this research is multiple linear regressions processed through Statistical Product and Service Solutions 26 (SPSS 26). The result of this study reveals that profitability and capital intensity have significant influences on tax aggressiveness partially, whereas liquidity has no significant influence on tax aggressiveness partially. Simultaneously, those three independent variables have significant influence on tax aggressiveness of the pharmaceutical sector. / Secara umum, pajak diyakini sebagai salah satu sumber pendapatan pemerintah yang paling penting di Indonesia. Namun, perusahaan biasanya menentang strategi pemerintah untuk memaksimalkan pengumpulan pajak karena mereka menganggap pajak sebagai beban yang berdampak langsung pada keuntungan mereka. Konsekuensinya, perusahaan akan berusaha melakukan tindakan agresivitas pajak dalam upaya mengurangi kewajiban perpajakannya. Selain itu, karena pajak merupakan sumber utama penerimaan negara, negara akan sangat dirugikan dengan semakin banyaknya praktik perpajakan yang agresif. Keadaan ini menekankan betapa pentingnya meneliti masalah agresivitas pajak. Penelitian ini bertujuan untuk menguji hubungan antara agresivitas pajak dengan profitabilitas, likuiditas, dan intensitas modal pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 hingga 2022. Data sekunder dari perusahaan farmasi yang terdaftar di BEI pada tahun 2018 hingga 2022 digunakan dalam penelitian ini. Sembilan perusahaan farmasi dipilih sebagai sampel dengan pendekatan seleksi purposif, sehingga menghasilkan total 45 observasi. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda yang diolah melalui Statistical Product and Service Solutions 26 (SPSS 26). Hasil penelitian menunjukkan bahwa profitabilitas dan intensitas modal mempunyai pengaruh signifikan terhadap agresivitas pajak secara parsial, sedangkan likuiditas tidak mempunyai pengaruh signifikan terhadap agresivitas pajak secara parsial. Secara simultan ketiga variabel independen tersebut mempunyai pengaruh yang signifikan terhadap agresivitas pajak sektor farmasi.

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