Chilwinnie, Chilwinnie (2022) The influence of profitability, liquidity and leverage on tax aggressiveness of pharmaceutical companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tax is a vital part to the country's economy and the well-being of its citizens as it is a source of state revenue. However, while government considers it is crucial to collect taxes, companies view taxes as a reduction of companies’ profits. As a result, businesses strive to keep tax payments to a minimum, either in a legal or illegal way. This behavior is called tax aggressiveness. This study aims to examine the influence of profitability, liquidity, and leverage on tax aggressiveness. Dependent variable used in this research is tax aggressiveness measured by effective tax rate. The independent variables in this study are profitability, liquidity, and leverage. The sample is 8 pharmaceutical companies listed on the Indonesia Stock Exchange with the research period of four years (2018- 2021) selected through purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis which is processed through SPSS 26. The results show that liquidity and leverage have a significant influence on tax aggressiveness. Meanwhile, profitability has an insignificant influence on tax aggressiveness. Simultaneously, profitability, liquidity, and leverage have significant influence on tax aggressiveness./ Perpajakan adalah bagian yang penting bagi perekonomian dan kesejahteraan negara karena pajak merupakan sumber penerimaan negara. Namun, walau pemerintah menganggap pemungutan pajak sangat penting, perusahaan memandang pajak sebagai pengurangan laba perusahaan. Akibatnya, perusahaan berusaha untuk menekan pembayaran pajak sampai seminimal mungkin, ini dapat dilakuukan dengan cara yang legal maupun ilegal. Perilaku ini disebut agresivitas pajak. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, dan leverage terhadap agresivitas pajak. Variabel terikat yang digunakan dalam penelitian ini adalah agresivitas pajak yang diukur dengan tarif pajak efektif. Variabel bebas dalam penelitian ini adalah profitabilitas, likuiditas, dan leverage. Sampel penelitian adalah 8 perusahaan farmasi yang terdaftar di Bursa Efek Indonesia dengan periode penelitian empat tahun (2018-2021) yang dipilih melalui metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang diolah melalui SPSS 26. Hasil penelitian menunjukkan bahwa likuiditas dan leverage berpengaruh signifikan terhadap agresivitas pajak pada perusahaan farmasi di Bursa Efek Indonesia. Sedangkan profitabilitas berpengaruh tidak signifikan terhadap agresivitas pajak. Secara simultan profitabilitas, likuiditas, dan leverage berpengaruh signifikan terhadap agresivitas pajak.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | profitability; liquidity; leverage; tax aggressiveness; effective tax rate | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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Depositing User: | Users 23391 not found. | ||||||||
Date Deposited: | 16 Feb 2023 03:06 | ||||||||
Last Modified: | 16 Feb 2023 03:06 | ||||||||
URI: | http://repository.uph.edu/id/eprint/54398 |
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