Main Article Content
Abstract
Tax avoidance is an effort to avoid tax which have an impact on tax liabilities that are carried out by still complying in the tax provisions and do not violate the tax provisions predetermined. The objective of this research is to analyze whether Leverage, Liquidity and Profitability have a significant influence toward Tax Avoidance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange from the year 2020-2022. This research method is using quantitative approach and collection of secondary data through Financial Report listed on the Indonesia Stock Exchange. All of the Property and Real Estate Companies listed on the Indonesia Stock Exchange are the population in this research. 15 companies are taken as the number of samples through purposive sampling method and result in 45 companies in total with three year observations. The data analysis method in this research includes: descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, t-test, f-test, and coefficient of determination. Based on the data analysis, the findings of this research shows that Leverage partially does not have a significant influence toward tax avoidance. Liquidity partially does not have a significant influence toward tax avoidance. Profitability partially has a significant influence toward tax avoidance. Leverage, Liquidity and Profitability simultaneously have a significant influence toward tax avoidance.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Akbar, Taufiq. (2019). Kajian Kinerja Profitabilitas Bank pada Perspektif Bank Umum Berdasarkan Kegiatan Usaha (BUKU): Studi Empiris Pada Momen Penurunan Profitabilitas Bank-Bank di Indonesia. Ponorogo: Uwais Inspirasi Indonesia.
Alam, Marwah Hajar and Fidiana. (2019), Pengaruh Manajemen Laba, Likuiditas, Leverage Dan Corporate Governance Terhadap Penghindaran Pajak. Jurnal Ilmu dan Research Akuntansi. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2181/2187
Aulia, Ismiani and Endang Mahpudin. (2020). Pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance. AKUNTABEL 17 (2), 2020 289-300.
https://journal.feb.unmul.ac.id/index.php/AKUNTABEL/article/download/7 981/1083
Budianti, Shinta and Khirstiana Curry. (2018). Pengaruh Profitabilitas, Likuiditas, Dan Capital Intensity terhadap Penghindaran Pajak (Tax Avoidance). Seminar Nasional Cendekiawan ke 4Tahun 2018ISSN (P) : 2460 -8696 Buku 2 :“Hukum, Politik, Manajemen, Ekonomi, Akuntansi, Konseling, Desain dan Seni Rupa. https://e- journal.trisakti.ac.id/index.php/semnas/article/view/3567/3022
Darmawan. (2020). Dasar-dasar Memahami Rasio dan Laporan Keuangan.
Yogyakarta: UNY Press.
Dayanara, L., Titisari, K. H., & Wijayanti, A. (2020). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Dan Capital Intensity Terhadap Penghindaran Pajak Pada Perusahaan Barang Industri Konsumsi Yang Terdaftar Di Bei Tahun 2014 – 2018. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 15(3), 301–310. https://doi.org/10.33061/jasti.v15i3.3693
Devi, Yulistia, Ghina Ulfah Saefurrohman, Weny Rosilawati, Zathu Restie Utamie dan Nurhayati. (2022). Jurnal Akuntansi dan Pajak, 22(02). https://jurnal.stie-aas.ac.id/index.php/jap/article/view/3920/pdf
Duli, Nikolaus. (2019). Metodologi Penelitian Kuantitatif: Beberapa Konsep Dasar untuk Penulisan Skripsi Analisis Data dengan SPSS. Yogyakarta: Deepublisher.
Faisal, Gatot. (2020). How to be A Smarter Taxpayer: Bagaimana Menjadi Wajib Pajak. Jakarta: Grasindo.
Farhan, Ali. (2021). Teori Akuntansi Perjalanan Filosofis Akuntansi dari Teori Menuju Praktik. Siodarjo: Globalcare.
Hanifah, Isnaini Nur. (2022). Corporate Governance Dan Likuiditas Terhadap Tax Avoidance: Ukuran Perusahaan Sebagai Variabel Moderasi. LITERA: Jurnal Literasi Akuntansi. https://jurnal.ylii.or.id/index.php/litera/article/download/5/10/121
Hanlon, Michelle and Shane Hetizman. (2019). A review of tax research. Journal of Accounting and Economics Vol. 50 (2-3).