Frans, Renhart (2021) PENGARUH LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Agresivitas pajak merupakan suatu tindakan yang umum dilakukan oleh suatu perusahaan yang bertujuan untuk meminimalkan beban pajak yang harus dibayar oleh suatu perusahaan. Semakin efisien beban pajak maka pendapatan negara yang berasal dari pajak juga akan semakin menurun. Penelitian ini dilakukan untuk mengetahui pengaruh leverage, likuiditas dan profitbalitas terhadap agresivitas pajak pada perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2019. Sampel ditentukan berdasarkan metode purposive sampling terhadap perusahaan manufaktur sub sektor barang konsumsi yang listing di Bursa Efek Indonesia periode 2014-2019 dan ditemukan 30 sampel perusahaan sehingga total observasi dalam penelitian ini 180 observasi. Data yang digunakan dalam penelitian ini yaitu data sekunder, berupa laporan keuangan tahunan yang diunduh melalui situs resmi IDX, situs resmi Saham Ok (SAHAMOK) dan situs resmi perusahaan. Data di analisis dengan menggunakan analisis regresi linear berganda data panel yang diolah menggunakan software Eviews versi 10. Pengujian hipotesis dengan menggunakan uji statistic t dan f. Hasil penelitian yang diperoleh variabel Leverage memiliki pengaruh positif yang signifikan terhadap tindakan penghindaran pajak atau Agresivitas Pajak, variabel Likuiditas memiliki pengaruh negatif yang signifikan terhadap tindakan pengindaran pajak atau Agresivitas Pajak dan variabel Profitabilitas memiliki pengaruh negatif yang signifikan terhadap tindakan pengindaran pajak atau Agresivitas Pajak. Kata Kunci: Agresivitas Pajak, Leverage, Likuiditas, dan Profitabilitas. Tax aggressiveness is an action that is commonly carried out by a company which aims to minimize the tax burden that must be paid by a company. The more efficient the tax burden, the lower the state income from taxes will also decrease. This study was conducted to determine the effect of leverage, liquidity and profitability on tax aggressiveness in consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2019. The sample was determined based on the purposive sampling method of manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange for the period 2014-2019 and found 30 sample companies so that the total observations in this study were 180 observations. The data used in this study are secondary data, in the form of annual financial reports downloaded through the official IDX website, the Ok Stocks official website (SAHAMOK) and the company's official website. Data were analyzed using multiple linear regression analysis. Panel data were processed using Eviews software version 10. Hypothesis testing used t and f statistical tests. The research results obtained that the leverage variable has a significant positive effect on tax avoidance or tax aggressiveness, the liquidity variable has a significant negative effect on tax avoidance or tax aggressiveness and the profitability variable has a significant negative effect on tax avoidance or tax aggressiveness. Key Words: Tax Aggressiveness, Leverage, Liquidity, and Profitability.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Renhart Frans | ||||||||
| Date Deposited: | 28 Apr 2021 04:05 | ||||||||
| Last Modified: | 28 Apr 2021 04:05 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4226 |
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