THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON TAX AGGRESSIVENESS

Evitha Puspa Mustika; Nursiam Nursiam

doi:10.55047/transekonomika.v4i5.736

Evitha Puspa Mustika* Accounting Study Program, Universitas Muhammadiyah Surakarta
Nursiam Accounting Study Program, Universitas Muhammadiyah Surakarta

DOI: https://doi.org/10.55047/transekonomika.v4i5.736

Keywords: Aggressiveness Tax, Leverage, Liquidity, Profitability

Abstract

This study is a quantitative research aimed at analyzing the effects of profitability, liquidity, and leverage on tax aggressiveness in food and beverages companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2022. Using purposive sampling, the study involved 18 companies as samples. Using multiple linear regression with the help of SPSS 24 software, the data have been analyzed. These findings uncover that the profitability has significant impact on tax aggressiveness with t-value of 2.150 which goes beyond the critical value of 1.98827 and a significant value of 0.034 (<5%) thus confirming H1. Additionally, liquidity substantially impacts tax aggressiveness where t-value is -2.450 which exceeded the critical value by -1.98827 and its significance was 0.016 (<5%) this confirm H2. On the contrary, Leverage had an adverse significant effect to Tax Aggressiveness as indicated by t-value of -4.136 being less than the critical value equal to -1.98827 and also had significance equal to 0.000 which is less than 5%, thus verifying the H3.

Downloads

Download data is not yet available.

References

Chen, T., Tan, Y., Wang, J., & Zeng, C. (2022). The Unintended Consequence of Land Finance: Evidence from Corporate Tax Avoidance. Management Science, 68(11), 8319–8342. https://doi.org/10.1287/mnsc.2021.4191

Choirunnissa, D. A. . & N. N. (2023). The Effect Of Profitability, Leverage, Cash Flow And Company Size On Financial Distress Conditions (Empirical Study Of Food And Beverage Sub-Sector Manufacturing Companies Listed On The Indonesia Stock Exchange In 2019-2021)id 2 *Corresponding Author. Management Studies and Entrepreneurship Journal, 4(5), 5615–5625.

Fadli, I. (2016). Pengaruh Likuiditas, Leverage, Komisari Independen, Manajemen Laba dan Kepemiliki Institusional terhadap Agresivitas Pajak. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 1205–1219.

Febriansyah, D. N. (2023). Pengaruh Profitabilitas, Likuiditas, Intensitas Aset Tetap Dan Leverage Terhadap Tax Avoidance (Studi Pada Perusahaan Properti dan Real Estate Terdaftar di Bursa Efek Indonesia Periode 2018-2021). UPN" Veteran" Yogyajarta.

Ghozali, I. (2006). Aplikasi analisis multivariate dengan program SPSS. Badan Penerbit Universitas Diponegoro.

Gujarati, D. (2004). Basic Econometrics. sl: The MacGraw-Hill Companies.

Hadi, J., & Mangoting, Y. (2014). Pengaruh Struktur Kepemilikan dan Karakteristik Dewan terhadap Agresivitas Pajak. Tax & Accounting Review, 4(2), 1–10.

Hamonangan Sihotang, H. (2023). Analisis Rasio Keuangan Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Sektor Otomotif dan Komponennya Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). STIE GENTIARAS.

Hasnawati, S., & Sawir, A. (2015). Keputusan Keuangan, Ukuran Perusahaan, Struktur Kepemilikan Dan Nilai Perusahaan Publik Di Indonesia. Jurnal Manajemen Dan Kewirausahaan (Journal of Management and Entrepreneurship), 17(1), 65–75. https://doi.org/10.9744/jmk.17.1.65-75

Hidayat, A., & Muliasari, R. (2020). Pengaruh Likuiditas, Leverage dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan. SULTANIST: Jurnal Manajemen Dan Keuangan, 8(1), 28–36. https://doi.org/10.37403/sultanist.v8i1.183

Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 13(2), 157–168. https://doi.org/10.26533/eksis.v13i2.289

Martaningrum, M., & Sriyono, S. (2023). Tax Aggressiveness in Consumer Goods: Liquidity, Leverage, Earnings, and CSR Dynamics. Academia Open, 8(1), 1–21. https://doi.org/10.21070/acopen.8.2023.4130

Mustika, I. (2017). Pengaruh Profitabilitas, Struktur Aset Dan Growth Opportunity Terhadap Struktur Modal Perusahaan. Universitas Nusantara PGRI Kediri, 01, 1–7.

Purba, I. A. P. L. (2019). Pengaruh Leverage, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility. E-Jurnal Manajemen, 8(9), 5372–5400.

Purwanto, A. (2013). Pengaruh Likuiditas, Leverage, Manajemen Laba, dan Kompensasi Rugi Fiskal, Terhadap Agresive Pajak Perusahaan Pada Perusahaan Pertanian dan Pertambangan yang terdaftar di BEI Periode 2011-2013. Jurnal Ekonomi Dan Bisnis, 580–594.

Risal. (2015). Pengaruh Perilaku Individu Wajib Pajak Orang Pribadi Terhadap Penggunaan E-Filing Di Kota Manado. Accountability, 4(2), 52. https://doi.org/10.32400/ja.10524.4.2.2015.52-59

Rohmansyah, B., Sunaryo, D., & Siregar, I. G. (2021). Pengaruh Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017. Journal of Accounting Science and Technology, 1(2).

Rozak, T. S., Hardiyanto, A. T., & Fadillah, H. (2019). Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Tax Avoidance. Jurnal Online Mahasiswa (JOM) Bidang Akuntansi, 5(1).

Selviani, R., Supriyanto, J., & Fadillah, H. (2019). Pengaruh ukuran perusahaan dan leverage terhadap penghindaran pajak studi kasus empiris pada perusahaan sub sektor kimia di bursa efek indonesia periode 2013–2017. Jurnal Online Mahasiswa (JOM) Bidang Akuntansi, 5(1).

Sidik, P., & Suhono, S. (2020). Pengaruh Profitabilitas Dan Leverage Terhadap Agresivitas Pajak. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana.

Sormin, F. (2020a). Company Size, Profitability and Leverage to Tax Agresifity (Empirical Study to Manufacturing Subsector Paper, Advertising, Printing , Media in Indonesian Stock Exchange (BEI) Tahun 2015 – 2018). European Journal of Business and Management, 34–46. https://doi.org/10.7176/ejbm/12-18-04

Sormin, F. (2020b). The Influence of Size, Leverage and Corporate Social Responsibility on Tax Avoidance. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10(2), 31–34.

Takasanakeng, V. J. (2022). The Effect Of Financial Distress, Profit Management And Leverage On Tax Aggressiveness. Journal Research of Social Science, Economics, and Management, 2(4), 597–616. https://doi.org/10.59141/jrssem.v2i04.280

Wardani, D. K., Prabowo, A. A., & Wisang, M. N. (2022). Pengaruh profitabilitas terhadap agresivitas pajak dengan good corporate governance sebagai variabel moderasi. AKURAT| Jurnal Ilmiah Akuntansi FE UNIBBA, 13(1), 67–75.

Wayan, P. (2022). Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak. Jurnal Pendidikan Indonesia, 3(08), 719–739. https://doi.org/10.59141/japendi.v3i08.1115

Wibowo, S. N., Siregar, N. F., & Febriansyah, R. (2023). Determinant tax aggressiveness in Indonesia: The Influence of Profitability, Leverage, and Liquidity. Research Trend in Technology and Management, 1(2), 100–110. https://doi.org/10.56442/rttm.v1i22.10

Yauris, A. P., & Agoes, S. (2019). Faktor Yang Mempengaruhi Agresivitas Pajak Perusahaan Manufaktur Yang Terdaftar Di BEI. Jurnal Paradigma Akuntansi, 1(3), 979–987.