Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance

Abstract

Abstract The existence of differences in interests between the government and taxpayers causes tax avoidance by taxpayers in the form of taking advantage of loopholes in the Taxation Law. This study aims to determine the Effect of Profitability, Leverage, and Liquidity on Tax Avoidance (Empirical Study on Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2019). From the results of the tests that have been carried out in this study, it can be concluded that profitability (Return on Assets) has a negative effect on tax avoidance, while Leverage (Debt to Equity Ratio) and Liquidity (Current Ratio) have no effect on tax avoidance in property and real estate companies 2016-2019 Abstrak Adanya perbedaan kepentingan antara pemerintah dengan wajib pajak menimbulkan tindakan penghindaran pajak oleh wajib pajak dalam bentuk memanfaatkan celah Undang-Undang Perpajakan. Penelitian ini ditujukan untuk mengetahui Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance (Studi Empiris pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2019). Dari hasil pengujian yang telah dilakukan dalam penelitian ini, dapat disimpulkan bahwa profitabilitas ( Returnn on Assets ) berpengaruh negatif terhadap tax avoidance sedangkan pada Leverage ( Debt to Equity Ratio ) dan Likuiditas (Current Ratio ) tidak berpengaruh terhadap tax avoidance di perusahaan property dan real estate tahun 2016-2019.

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