Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi pada Perusahaan Sektor Konsumen Non Primer yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

Sinaga, Windy Veronika (2022) Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi pada Perusahaan Sektor Konsumen Non Primer yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Semakin tinggi laba organisasi, semakin tinggi beban pajak yang dibayarkan organisasi. Sehingga organisasi ingin mengelola beban pajaknya seminimal mungkin untuk memperoleh penghasilan yang sebanyak-banyaknya. Sebab itu, organisasi berusaha meminimalkan beban pajaknya dengan merancangkan pajak, secara legal atau ilegal, yang dikenal sebagai agresivitas pajak. Penelitian ini berfokus kepada menganalisis pengaruh likuiditas dengan proksi current ratio, leverage dengan proksi debt to asset ratio, serta ukuran perusahaan dengan proksi size, sedangkan agresivitas pajak proksinya ialah effective tax rate (ETR) pada organisasi sektor pengguna non primer nan ada di Bursa Efek Indonesia periode 2017-2021. Populasi yang dipakai dalam penelitian sebanyak 137 organisasi, dan sampel total 22 organisasi yang diambil dengan metode purposive sampling. Informasi yang dipakai ialah data sekunder. Metode penelitian yang dipakai yaitu dengan uji statistik deskriptif, uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji autokorelasi dan uji heteroskedastisitas, analisis regresi linier berganda, uji hipotesis yang terdiri dari uji signifikansi parsial dan uji signifikansi simultan, dan uji koefisien determinasi. Hasil penelitian ini menyatakan (1) likuiditas berpengaruh terhadap agresivitas pajak karena dilihat dari uji t menunjukkan bahwa t hitung > t tabel yakni 2.258 > 1983, (2) leverage berpengaruh terhadap agresivitas pajak karena dilihat dari uji t menunjukkan bahwa t hitung > t tabel yakni 2.571 > 1983, (3) ukuran perusahaan tidak berpengaruh terhadap agresivitas pajak karena dilihat dari uji t menunjukkan bahwa t hitung < t tabel yakni 0.974 < 1983, dan (4) likuiditas, leverage, dan ukuran perusahaan berpengaruh terhadap agresivitas pajak karena dilihat dari f menunjukkan bahwa f hitung > f tabel yakni 7.597 > 2.691. Kata kunci: Likuiditas, Leverage, Ukuran Perusahaan, Agresivitas Pajak. / The greater the profit earned by the company, the greater the tax burden that must be borne by the company. So the company wants to manage its tax burden to a minimum in order to obtain maximum profit. For this reason, the company will take action to minimize its tax burden through tax planning both legally and illegally called tax aggressiveness. This study focuses on analyzing the effect of liquidity as measured by the current ratio, leverage with debt to asset ratio, and firm size by size, while tax aggressiveness is measured through the effective tax rate (ETR). in non-primary consumer sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population used in this study were 137 companies with a total sample of 22 companies which were taken through purposive sampling method. The data obtained are secondary data. The research method is descriptive statistical test, classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, multiple linear regression analysis, hypothesis testing consisting of partial significance test and simultaneous significance test, and coefficient of determination test. . The results of this study indicate that (1) liquidity has an effect on tax aggressiveness because it is seen from the results of the partial significance test that t count > t table is 2.258 > 1983, (2) leverage has an effect on tax aggressiveness because it is seen from the results of the partial significance test that it was found that t count > t table, namely 2,571 > 1983, (3) company size had no effect on tax aggressiveness because it was seen from the results of the partial significance test that it was found that t count < t table was 0.974 < 1983, and (4) liquidity, leverage, and company size affect tax aggressiveness because seen from the results of the simultaneous significance test, it was found that f count > f table that is 7.597 > 2.691. Keywords: Liquidity, Leverage, Company Size, Tax Aggressiveness

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