The impact of return on assets, liquidity, and firm age toward tax avoidance in consumer goods companies listed at Indonesia Stock Exchange

Raissa, Novita (2020) The impact of return on assets, liquidity, and firm age toward tax avoidance in consumer goods companies listed at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The research aims to determine the impact of return on assets, liquidity, and firm age toward tax avoidance. The research is conducted toward consumer goods companies listed at Indonesia Stock Exchange (IDX) from 2016-2018. The method of this research was quantitative descriptive and causal research design with population of 58 companies. The samples are obtained through purposive sampling method. The total 51 sample of financial statement is determined from 17 companies in 2016-2018. The analysis of the data is conducted using SPSS 25. The analysis includes multiple linear regression, classical assumption test, and hypothesis testing. The analysis indicates that return on assets, liquidity, and firm age partially have positive and no significant impact toward tax avoidance. The coefficient of determination in this research is 12%. It means that the independent variables affect the dependent variable by 12% and the remaining 88% is affected by other variables / Penelitian ini bertujuan untuk menganalisa pengaruh return on assets, likuiditas, dan umur perusahaan terhadap penghindaran pajak. Penelitian ini berfokus pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Penelitian ini menggunakan metode penelitian kuantitatif deskriptif dan hubungan sebab akibat dengan 58 perusahaan sebagai populasi. Pemilihan sampel menggunakan metode purposive sampling. Total sampel yang digunakan berjumlah 51 laporan keuangan dari 17 perusahaan pada tahun 2016-2018. Penelitian ini menggunakan SPSS 25 untuk menganalisa data yang tersedia. Analisa data mencakup analisa regresi linear berganda, uji asumsi klasik, dan analisa hipotesa. Hasil penelitian menunjukkan bahwa return on assets, likuiditas, dan umur perusahaan berpengaruh positif dan tidak signifikan terhadap penghindaran pajak. Hasil dari uji koefisien determinasi menunjukkan bahwa variabel bebas dalam penelitian ini mempengaruhi variabel terikat sebesar 12%. Dengan demikian, 88% lainnya dipengaruhi oleh variabel bebas lain.

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