Jurnal Pajak Indonesia (Indonesian Tax Review)
Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi

DETERMINAN PENGHINDARAN PAJAK: LIKUIDITAS, LEVERAGE, AKTIVITAS, PROFITABILITAS, PERTUMBUHAN DAN NILAI PERUSAHAAN

Arswendy Danardhito (Unknown)
Hendro Widjanarko (Universitas Pembangunan Nasional “Veteran” Yogyakarta)
Heru Kristanto (Universitas Pembangunan Nasional “Veteran” Yogyakarta)



Article Info

Publish Date
04 Jul 2023

Abstract

This research analyzes the effect of various financial ratios on tax avoidance. The ratios are liquidity, leverage, activity, profitability, growth and firm value ratio. Population in this research are all of go public company listed in the Indonesia Stock Exchange (IDX) of the year 2016-2020. The purposive sampling method was used to select sample of this research which consists of 84 companies during 5 years with the result that the total sample (n) was of 410 data. The research hypothesis testing uses multiple regression analysis techniques using SPPS 26. This study concludes that profitability has a positive effect on tax avoidance, while firm value has a negative effect on tax avoidance. Liquidity, leverage, activity and growth have no effect on tax avoidance. Profitability has the most dominant influence on tax avoidance compared to other variables.

Copyrights © 2023






Journal Info

Abbrev

JPI

Publisher

Subject

Economics, Econometrics & Finance

Description

Perpajakan, termasuk: Pajak Penghasilan, Pajak Pertambahan Nilai dan PPn BM, KUP, Bea Meterai, Penagihan Pajak dengan Surat Paksa, Sengketa dan Pengadilan Pajak, Akuntansi Pajak, Perencanaan Pajak (Tax Planning), Pemeriksaan, Pemeriksaan Buper dan Penyidikan Pajak, Perpajakan Internasional, PBB, ...