PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2017-2019)

NADAYANI, EVI (2021) PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of disclosure of liquidity, leverage, and profitability on corporate tax aggressiveness. The population in this study is a mining sector company listed on the Indonesia Stock Exchange in the period 2017 – 2019. Liquidity is proxied using the Current Ratio (CR) formula, leverage is proxied using the Debt to Equity Ratio (DER), profitability is proxied using Return On Assets (ROA), and tax aggressiveness is proxied using Effective Tax Rates (ETR). The data used is secondary data obtained from the Indonesia Stock Exchange website (www.idx.co.id). The sampling method used is purposive sampling, with a total sample of 75 final data in this study. The results of this study indicate that Liquidity (CR) and Leverage (DER) do not affect the tax aggressiveness. While the variable Profitability (ROA) While Profitability has a significant effect on tax aggressiveness. Due to the increasing profitability of the company, it will be easier for companies to pay taxes, but companies will find it difficult to earn profits and tend to take tax aggressiveness (ETR) actions. Keywords: Liquidity, Leverage, Profitability, Tax Aggressivenes Penelitian ini bertujuan untuk menguji pengaruh pengungkapan likuiditas, leverage, dan profitabilitas terhadap agresivitas pajak perusahaan. Populasi dalam penelitian ini merupakan perusahaan sektor mining yang terdaftar di Bursa Efek Indonesia pada periode 2017 – 2019. Likuiditas diproksi menggunakan rumus Current Ratio (CR), leverage diproksi menggunakan Debt to Equity Ratio (DER), profitabilitas diproxi menggunakan Return On Assets (ROA), dan agresivitas pajak diproksi menggunakan Effective Tax Rates (ETR). Data yang digunakan adalah data sekunder yang diperoleh dari situs web Bursa Efek Indonseia (www.idx.co.id). Metode pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah sampel sebanyak 75 data akhir dalam penelitian ini. Hipotesis dalam penelitian ini akan diuji menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel Likuiditas (CR) dan Leverage (DER) berpengaruh tidak signifikan terhadap Agresivitas pajak (ETR). Sedangkan Profitabilitas (ROA) berpengaruh signifikan terhadap Agresivitas pajak (ETR). Karena semakin meningkatnya Profitabilitas perusahaan maka perusahaan akan mudah untuk membayar pajak, namun perusahaan akan sulit memperoleh labanya dan cenderung melakukan tindakan Agresivitas pajak (ETR). Kata kunci : Likuiditas, leverage, profitabilitas, Agresivitas Pajak

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217110251
Uncontrolled Keywords: Likuiditas, leverage, profitabilitas, Agresivitas Pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: CALVIN PRASETYO
Date Deposited: 01 Aug 2023 07:05
Last Modified: 01 Aug 2023 07:05
URI: http://repository.mercubuana.ac.id/id/eprint/79935

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