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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Rumbi, Yesaya Bittikaka
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Profitabilitas, Solvabilitas, Dan Likuiditas Terhadap Penghindaran Pajak Dimoderasi Oleh Political Connection Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Rumbi, Yesaya Bittikaka; Syamsuddin, Syamsuddin; Pontoh, Grace T.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2525

Abstract

Tax plays an important role in the realization of state revenue. For the benefit of the state, tax is the largest source obtained by the state from the contribution of taxpayers. Companies usually look for ways to reduce tax payments legally or illegally because their goal is to maximize profits. Therefore, companies usually do tax avoidance. This study aims to test and analyze the effect of profitability, solvency, and liquidity on tax avoidance moderated by political connections. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses a quantitative method with multiple linear regression analysis tools and moderate regression analysis. The sampling method uses purposive sampling with a sample size of 69 companies during 2020-2022. The results of this study indicate that partial profitability has a negative and significant effect on tax avoidance, solvency has a positive and significant effect on tax avoidance, liquidity has a negative and significant effect on tax avoidance, profitability has a positive and significant effect on tax avoidance moderated by political connections, solvency has a negative and significant effect on tax avoidance moderated by political connections, liquidity has a positive and significant effect on tax avoidance moderated by political connections. Profitability, solvency, and liquidity together have a significant effect on tax avoidance moderated by political connections. This indicates that profitability, solvency, and liquidity moderated by political connections can increase tax avoidance.
Pengaruh Profitabilitas, Solvabilitas, Dan Likuiditas Terhadap Penghindaran Pajak Dimoderasi Oleh Political Connection Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Rumbi, Yesaya Bittikaka; Syamsuddin, Syamsuddin; Pontoh, Grace T.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2525

Abstract

Tax plays an important role in the realization of state revenue. For the benefit of the state, tax is the largest source obtained by the state from the contribution of taxpayers. Companies usually look for ways to reduce tax payments legally or illegally because their goal is to maximize profits. Therefore, companies usually do tax avoidance. This study aims to test and analyze the effect of profitability, solvency, and liquidity on tax avoidance moderated by political connections. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses a quantitative method with multiple linear regression analysis tools and moderate regression analysis. The sampling method uses purposive sampling with a sample size of 69 companies during 2020-2022. The results of this study indicate that partial profitability has a negative and significant effect on tax avoidance, solvency has a positive and significant effect on tax avoidance, liquidity has a negative and significant effect on tax avoidance, profitability has a positive and significant effect on tax avoidance moderated by political connections, solvency has a negative and significant effect on tax avoidance moderated by political connections, liquidity has a positive and significant effect on tax avoidance moderated by political connections. Profitability, solvency, and liquidity together have a significant effect on tax avoidance moderated by political connections. This indicates that profitability, solvency, and liquidity moderated by political connections can increase tax avoidance.
Pengaruh Profitabilitas, Solvabilitas, dan Likuiditas terhadap Penghindaran Pajak Dimoderasi oleh Political Connection pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Rumbi, Yesaya Bittikaka; Syamsuddin; Pontoh, Grace T
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 2, JULI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pajak memainkan peran penting dalam realisasi pendapatan negara. Namun untuk meminimalkan pembayaran pajak, perusahaan melakukan penghindaran pajak. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, solvabilitas dan likuiditas terhadap penghindaran pajak dimoderasi political connection. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Penelitian ini menggunakan metode kuantitatif dengan alat analisis regresi linear berganda dan analisis regresi moderat. Metode penentuan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 69 perusahaan selama tahun 2020-2022. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas, solvabilitas dan likuiditas berpengaruh signifikan terhadap penghindaran pajak dimoderasi oleh political connection. Hal ini mengindikasikan bahwa profitabilitas, solvabilitas, dan likuiditas dimoderasi penghindaran pajak dapat meningkatkan penghindaran pajak
Co-Authors Grace T. Pontoh Pontoh, Grace T Syamsuddin Syamsuddin Syamsuddin