PUSPASANTI, ZELVIA ANGGI (2022) PENGARUH CURRENT RATIO, RETURN ON ASSETS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax aggressiveness is an act of tax planning in minimizing the tax burden, both related to legal (tax avoidance) and illegal (tax evasion) methods. The purpose of this study is to test, analyze and obtain empirical evidence of the effect of current ratio, return on assets, and the institutional ownership on tax aggressiveness. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange during the 2017-2019 period. This study uses secondary from the financial statements of mining companies listed on the Indonesia Stock Exchange. The sampling technique in this study used purposive sampling with several predetermined criteria so that the samples obtained were 120 samples. The data analysis method used is multiple linear regression analysis with several tests, namely descriptive statistical tests, classical assumption tests, and hypothesis tests whose calculations use the SPSS (Statistical Product and Service Solution) application version 20. The results of this study prove that the Current Ratio has no effect on Tax Aggressiveness, while Return on Assets has a positive effect on Tax Aggressiveness and Institutional Ownership has a negative effect on Tax Aggressiveness. Keywords: Current Ratio, Return On Assets, Institutional Ownership, Tax Aggressiveness Agresivitas pajak merupakan sebuah tindakan perencanaan pajak dalam meminimalkan beban pajak, baik yang berhubungan dengan cara legal (tax avoidance) maupun cara ilegal (tax evasion). Tujuan dalam penelitian ini untuk menguji, menganalisis dan mendapatkan bukti empiris pengaruh current ratio, return on assets (ROA) dan kepemilikan institusional terhadap agresivitas pajak. Penelitian ini dilakukan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2017-2019. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan pertambangan yang terdaftar di BEI. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan beberapa kriteria yang telah ditentukan sehingga sampel yang diperoleh sebanyak 120 sampel. Metode analisis data yang digunakan adalah analisis regresi linier berganda dengan beberapa pengujian yaitu uji statistik deskriptif, uji asumsi klasik dan uji hipotesis yang perhitungannya menggunakan aplikasi SPSS (Statistical Product and Service Solution) versi 20. Hasil penelitian ini membuktikan bahwa Current Ratio tidak berpengaruh terhadap Agresivitas Pajak, sedangkan Return on Asset (ROA) berpengaruh positif terhadap Agresivitas Pajak dan Kepemilikan Institusional berpengaruh negatif terhadap Agresivitas Pajak. Kata kunci: Current Ratio, Return On Assets, Kepemilikan Institusional, Agresivitas Pajak
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