Michellyn, Michellyn (2022) The impact of corporate governance, profitability and liquidity toward tax aggressiveness on manufacturing companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tax evasion and avoidance are two strategies used in tax aggressive behavior to reduce taxable profit. A firm was established with the intention of making the most profit possible. Profitability is a financial ratio that measures a company's ability to make a profit in percentage to determine how much of either can be expected from the business. In order to determine the impact of corporate governance, profitability, and liquidity on tax aggressiveness for manufacturing businesses listed on the Indonesia Stock Exchange from 2017 to 2020, this study focuses on identifying such factors. Corporate governance, profitability, and liquidity are the study's independent variables, whose effects on the dependent variable, tax aggressiveness, are investigated. Analyzing the gathered secondary data is a quantitative research technique. The population consists of the manufacturing enterprises registered on the IDX, 178 of which are chosen using purposive sampling techniques. Between 2017 and 2020, a total of 34 samples will be collected on an interim basis. It has been discovered by utilizing the SPSS 26 program that corporate governance and profitability have no bearing on the tax aggressiveness of manufacturing companies listed on the Indonesia Stock Exchange. The level of liquidity significantly affects how tax-aggressive manufacturing companies listed on the Indonesia Stock Exchange are. Corporate governance, profitability, and liquidity all have negligible effects on how aggressively taxes are applied to manufacturing companies listed on the Indonesia Stock Exchange./ Agresivitas pajak adalah tindakan yang bertujuan untuk meminimalkan laba kena pajak, dengan cara penghindaran pajak dan penghindaran pajak. Suatu perusahaan didirikan untuk mencapai tujuan memperoleh laba atau keuntungan yang sebesar-besarnya. Profitabilitas adalah rasio keuangan yang mengukur kemampuan suatu perusahaan untuk memperoleh laba atau laba dengan ukuran dalam persentase untuk menilai sejauh mana perusahaan tersebut mampu menghasilkan laba atau laba. Penelitian ini berfokus untuk mengidentifikasi pengaruh Corporate Governance, profitabilitas, dan likuiditas terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 sampai 2020. Variabel independen yang terlibat dalam penelitian ini adalah Corporate Governance, profitabilitas, dan likuiditas. , yang pengaruhnya diteliti terhadap variabel terikatnya yaitu agresivitas pajak. Metode penelitian kuantitatif diterapkan dengan menganalisis data sekunder yang dikumpulkan. Populasi terdiri dari perusahaan manufaktur yang terdaftar di BEI, dimana 178 perusahaan dipilih melalui pendekatan purposive sampling. Sebanyak 34 sampel diperoleh secara interim, dari 2017 hingga 2020. Dengan menggunakan program SPSS 26, Diungkapkan bahwa Corporate governance dan profitabilitas tidak berpengaruh signifikan terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Likuiditas berpengaruh signifikan terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Corporate governance, profitabilitas dan likuiditas secara simultan berpengaruh tidak signifikan terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | corporate governance; profitability; liquidity; tax aggressiveness | ||||||||
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 28903 not found. | ||||||||
Date Deposited: | 20 Feb 2023 02:48 | ||||||||
Last Modified: | 20 Feb 2023 02:48 | ||||||||
URI: | http://repository.uph.edu/id/eprint/54506 |
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