Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Penghindaran Pajak
DOI:
https://doi.org/10.58192/profit.v3i3.2463Keywords:
Profitability, Liquidity, Ccompany Size, Tax AvoidanceAbstract
The objective of this study was to evaluate the influence of profitability, liquidity, and company size on the propensity for tax avoidance among mining companies listed on the Indonesia Stock Exchange between 2019 and 2021. The present study focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the same year. A total of 60 samples were selected from 23 companies that met the criteria established for this study. The sample was selected through the use of purposive sampling. The analytical approach employed is a multiple linear regression model with independent and dependent variables, which is processed using the Eviews 12 program. The findings of the research indicate that there is a negative correlation between profitability and tax avoidance, as well as between liquidity and tax avoidance. However, the results suggest that company size does not exert a significant influence on tax avoidance.
References
Abdullah, I. (2020). Pengaruh likuiditas dan leverage terhadap penghindaran pajak pada perusahaan makanan dan minuman. Jurnal Riset Akuntansi dan Bisnis, 20(1), 16–22. https://doi.org/10.30596/jrab.v20i1.4755
Ainniya, S. M., Sumiati, A., & Susanti, S. (2021). Pengaruh leverage, pertumbuhan penjualan, dan ukuran perusahaan terhadap tax avoidance. Riset & Jurnal Akuntansi, 5. https://doi.org/10.33395/owner.v5i2.453
Anasta, L. (2021). Pengaruh sales growth, profitabilitas dan capital intensity terhadap tax avoidance. Jurnal Ilmiah Gema Ekonomi, 11(1), 1803–1811. https://doi.org/10.30871/jige.v11i1.1840
Ghazali, I. (2017). Analisis multivariat dan ekonometrika (A. Tejokusomo, Ed.; 2nd ed.). Badan Penerbit Universitas Diponegoro.
Gultom, J. (2021). Pengaruh profitabilitas, leverage, dan likuiditas terhadap tax avoidance. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 4(2), 239–253. https://doi.org/10.32493/jabi.v4i2.y2021.p239-253
Hamonangan, T. (2019). Perpajakan internasional (Purindraswari, Ed.; 1st ed.). ANDI.
Hery. (2023a). Interpretasi laporan keuangan (Lulu Alifah, Ed.; 1st ed.). Gramata Publishing.
Kasmir. (2021). Analisis laporan keuangan (12th ed.). PT Raja Grafindo Persada.
Katadata. (2021). Naik turun pertumbuhan pajak sektor tambang. Retrieved from https://databoks.katadata.co.id/datapublish/2021/03/03/naik-turun-pertumbuhan-pajak-sektor-tambang
Kemenkeu. (2020). Perkuat reformasi capai target pajak. Retrieved from https://mediakeuangan.kemenkeu.go.id/article/show/perkuat-reformasi-capai-target-pajak
Marwah, N. (2020). Pengaruh mekanisme good corporate governance, profitabilitas, likuiditas, dan ukuran perusahaan terhadap tax avoidance. Jurnal Ilmu Riset Akuntansi, 9(6), 9–20.
Nyoriman, M. (2022). Pengaruh likuiditas dan sales growth terhadap penghindaran pajak. Outline Journal of Economic Studies, 1(1), 17–23.
Pajakku. (2020). Dampak penghindaran pajak: Indonesia diperkirakan rugi Rp 687 triliun. Retrieved from https://www.pajakku.com/read/5fbf28b52ef363407e21ea80/Dampak-Penghindaran-Pajak-Indonesia-Diperkirakan-Rugi-Rp-687-Triliun
Pasaribu, D. M., & Mulyani, S. D. (2019). Pengaruh leverage dan liquidity terhadap tax avoidance dengan inventory intensity sebagai variabel moderasi. Jurnal Akuntansi Maranatha, 11(2), 211–217. https://doi.org/10.28932/jam.v11i2.1996
Saputro, S. U., Nurlaela, S., & Dewi, R. R. (2021). Pengaruh ukuran perusahaan, profitabilitas, leverage, likuiditas terhadap tax avoidance (pada perusahaan sub sektor otomotif yang terdaftar di BEI periode 2014-2019). Jurnal Akuntansi dan Pajak, 22(1), 304–320. https://doi.org/10.29040/jap.v22i1.1919
Sawitri, A. P., Alam, W. Y., & Dewi, F. A. A. (2022). Pengaruh profitabilitas, pertumbuhan penjualan, ukuran perusahaan dan koneksi politik terhadap penghindaran pajak. Jurnal Riset Akuntansi Mercu Buana, 8(1), 44–52. https://doi.org/10.31000/jram.v8i1.2723
Siti Kurnia, R. (2020). Perpajakan. In Perpajakan (pp. 206–207). Rekayasa Sains.
Solling, R. (2020). No Title (M. Ikbal, Ed.; 1st ed.). AA.RIZKY.
Stawati, V. (2020). Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap penghindaran pajak. Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi, 6(2), 147–157. https://doi.org/10.31289/jab.v6i2.3472
Subramanyam, K. R. (2017). Analisis laporan keuangan (11th ed.). Salemba Empat.
Tanjaya, C. (2021). Pengaruh profitabilitas, leverage, pertumbuhan penjualan, dan ukuran perusahaan terhadap penghindaran pajak. Jurnal Akuntansi Trisakti, 8(2). https://doi.org/10.28932/jat.v8i2.3645
Weston, F. J. (2021). Analisis laporan keuangan (Kasmir, Ed.; 13th ed.). PT Raja Grafindo Persada.
