Pengaruh Profitabilitas, Likuiditas dan Sales Growth Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023)

Lagentu, Christy Imanuella (2024) Pengaruh Profitabilitas, Likuiditas dan Sales Growth Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Christy Imanuella Lagentu, 2032150022, Akuntansi. “Pengaruh Profitabilitas, Likuiditas dan Sales Growth Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023).” Dibawah bimbingan Sistomo, Ak., MM dan Faradiba, S.Si., M.Sc. 2024. Pajak adalah sumber pendapatan yang paling besar dan penting bagi negara. Pemerintah mengharapkan dari penerimaan pajak tersebut, “dapat memenuhi segala keperluan untuk meningkatkan kesejahteraan masyarakat baik dari segi pendidikan, pembangunan infrastuktur sebagai pendorong pertumbuhan ekonomi, pertahanan dan keamanan negara, serta untuk mendukung pembangunan pada tiap daerah di Indonesia (Abdullah, 2020).” “Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Likuiditas dan Sales Growth terhadap Tax Avoidance. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel yang diterapkan adalah purposive sampling. Sampel terdiri dari 29 perusahaan sub sektor makanan dan minuman yang terdaftar di BEI dengan observasi selama 4 tahun. Metode pengolahan data yang digunakan ialah regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26.” “Hasil penelitian menunjukkan secara parsial Profitabilitas tidak berpengaruh terhadap tax avoidance melalui nilai signifikansi 0.174 > 0.05. Likuiditas berpengaruh kearah negatif secara signifikan terhadap tax avoidance melalui nilai signifikansi 0.028 > 0.05. Sales Growth tidak berpengaruh terhadap tax avoidance melalui nilai signifikansi 0.294 > 0.05. Secara simultan menunjukkan bahwa Profitabilitas, Likuiditas dan Sales Growth berpengaruh terhadap tax avoidance.” Kata Kunci: Profitabilitas, Likuiditas, Sales Growth dan Tax Avoidance / Christy Imanuella Lagentu, 2032150022, Accounting. “The Effect of Profitability, Liquidity, and Sales Growth on Tax Avoidance (An Empirical Study on Manufacturing Companies in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 Period).”Under the supervision of Sistomo, Ak., MM and Faradiba, S.Si., M.Sc. Taxes are the largest and most important source of revenue for a country. The government expects that tax revenues “can fulfill all needs to improve public welfare, including education, infrastructure development as a driver of economic growth, national defense and security, as well as supporting development in each region of Indonesia” (Abdullah, 2020). This study aims to examine the effect of profitability, liquidity, and sales growth on tax avoidance. A quantitative approach was employed in this research. The sampling technique used was purposive sampling, and the sample consisted of 29 food and beverage sub-sector companies listed on the IDX, observed over a four-year period. Data were analyzed using multiple linear regression with the help of SPSS version 26. The results indicate that, partially, profitability has no significant effect on tax avoidance (significance value = 0.174 > 0.05). Liquidity has a significantly negative effect on tax avoidance (significance value = 0.028 < 0.05). Sales growth does not have a significant effect on tax avoidance (significance value = 0.294 > 0.05). However, simultaneously, profitability, liquidity, and sales growth have a significant effect on tax avoidance. Keywords: Profitability, Liquidity, Sales Growth, Tax Avoidance.

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