PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Sektor Property and Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2016 - 2019)

Eni Nuraeni, Mohamad Zulman Hakim

Abstract


 

Abstrak

Penelitian ini dilakukan untuk mengetahui pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, dan Likuiditas Terhadap Penghindaran Pajak pada sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 4 tahun yaitu periode 2016 – 2019. Teknik pengambilan sampel menggunakan teknik Purposive Sampling. Berdasarkan kriteria yang telah ditetapkan adalah 8 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Teknik analisis data menggunakan Eviews 9.0. Hasil dari penelitian ini menyatakan Leverage berpengaruh positif terhadap Penghindaran Pajak. Sedangkan Profitabilitas, Ukuran Perusahaan, dan Likuiditas tidak berpengaruh terhadap Penghindaran Pajak..

Kata Kunci: Leverage, Profitabilitas, Ukuran Perusahaan, Likuiditas, Penghindaran Pajak

Abstract

This research was conducted to determine the effect of Leverage, Profitability, Company Size, and Liquidity on Tax Avoidance in the sectors property and real estate listed on the Indonesia Stock Exchange (BEI). The research time period used was 4 years, namely the period 2016 - 2019. The sampling technique used technique purposive sampling. Based on the predetermined criteria, there are 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The data analysis technique uses Eviews 9.0. The results of this study state that Leverage has a positive effect on Tax Avoidance. Meanwhile, Profitability, Company Size, and Liquidity have no effect on Tax Avoidance..

Keywords: Leverage, Profitability, Company Size, Liquidity, Tax Avoidance


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DOI: http://dx.doi.org/10.31000/dinamika.v3i2.10169

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