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Mariyam Chairunisa
Universitas Mercu Buana
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Pengaruh Profitabilitas, Likuiditas, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Yani Tasya Denada Sinaga; Mariyam Chairunisa
BAITUL MAAL : Journal of Sharia Economics Vol. 2 No. 2 (2025): MEI-AGUSTUS
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v2i2.48

Abstract

This research aims to find out problems in tax collection which result in companies taking tax avoidance steps, of course this results in a reduction in state income. For this reason, this research is to measure the mechanism of influence of Profitability, Liquidity and Managerial Ownership on Tax Avoidance. Types of industry in manufacturing sector companies listed on the IDX 2018-2022. This research is a type of quantitative research. Determining the research sample based on the purposive sampling method obtained in this study amounted to 37 companies, during 5 years of observation there were 185 annual reports analyzed. Data research is secondary data which is accessed via www.idx.co.id. The analytical method used is multiple linear regression to determine the effect of Profitability, Liquidity, Managerial Ownership on Tax Avoidance. The results of this research show that profitability has a negative effect on tax avoidance, and liquidity and managerial ownership have a positive effect on tax avoidance. Penelitian ini menguji pengaruh variabel profitabilitas, likuiditas, dan kepemilikan manajerial terhadap penghindaran pajak, untuk mengetahui permasalahan  dalam pemungutan pajak yang mengakibatkan pihak perusahaan mengambil langkah penghindaran pajak. tentu ini membuat pengurangan pendapatan negara. Untuk itu penelitian ini mengukur mekanisme pengaruh Profitabilitas, Likuiditas, dan Kepemilikan Manajerial terhadap Penghindaran pajak. Jenis industri pada perusahaan sektor manufaktur yang terdaftar di BEI 2018-2022. Penelitian ini adalah jenis penilitian kuantitatif. Penentuan sampel penelitian berdasarkan metode purposive sampling yang diperoleh pada penelitian ini berjumlah 37 perusahaan, selama 5 tahun pengamatan terdapat 185 laporan tahunan di analisis, alat analisis yang digunakan yaitu SPSS. Penelitan data merupakan, data sekunder yang diakses melalui www.idx.co.id. Metode analisis yang digunakan adalah regresi linier berganda untuk dapat mengetahui pengaruh Profitabilitas, Likuiditas,Kepemilikan Manajerial terhadap Penghindaran Pajak. Hasil penelitian ini menunjukkan profitabilitas berpengaruh negatif terhadap penghindaran pajak, dan likuiditas dan kepemilikan manajeral berpengaruh positif terhadap penghindaran pajak.
Co-Authors Almunawar, Safira Anees Janee Ali Astuti, Retno Puji Astuty Astuty, Astuty Fairas Panca Yudha Gani, Ibrahim Musa KOSASIH KOSASIH, KOSASIH Lucky Nugroho Muntari, Wiji Nurhasanah Nurhasanah Retno Puji Astuti Riawati, Neneng Shinta Melzatia Siti Sarpingah Siti Yunita Sari Wiwik Utami Yananto Mihadi Putra Yani Tasya Denada Sinaga