ANALISIS PENGARUH ROA, ROE, DAN LEVERAGE PADA TAX AVOIDANCE STUDI KASUS PERUSAHAAN FINANCE DI INDONESIA

PARIKESIT, ARDHIMAS ANGGORO (2022) ANALISIS PENGARUH ROA, ROE, DAN LEVERAGE PADA TAX AVOIDANCE STUDI KASUS PERUSAHAAN FINANCE DI INDONESIA. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Kasus penghindaran pajak masih bermunculan di tengah Pandemi (covid-19) yang menyebabkan tidak tercapainya target APBN. Tujuan penelitian adalah untuk menguji pengaruh return on equity, return on asset, leverage terhadap penghindaran pajak. Populasi penelitian ini adalah seluruh perusahaan finance yang terdaftar di Bursa Efek Indonesia selama tahun 2020. Sampel penelitian ini diperoleh dengan menggunakan purposive sampling method, Didapatkan sebanyak 89 data yang digunakan sebagai sampel penelitian ini dengan hanya 85 perusahaan finance saja yang terdaftar di Bursa Efek Indonesia memenuhi semua kriteria. Penelitian ini bersumber pada data diperoleh dari website Bursa Efek Indonesia. Penelitian ini menggunakan model regresi berganda untuk menguji pengaruh masing-masing variabel terhadap penghindaran pajak. Bukti empiris menunjukkan bahwa return on asset dan return on equity memiliki pengaruh terhadap penghindaran pajak. Sedangkan leverage memiliki pengaruh secara signifikan terhadap penghindaran pajak. Pemerintah diharapkan melengkapi SAAR dengan GAAR untuk menghindari adanya skema baru tax avoidance./Cases of tax avoidance are still popping up in the midst of the pandemic (covid-19) which has caused the state budget target not to be achieved. The purpose of the study was to examine the effect of return on equity, return on assets, leverage on tax avoidance. The population of this study is all financial companies listed on the Indonesia Stock Exchange during 2020. The sample of this study was obtained using purposive sampling method. It was obtained that 89 data were used as samples of this study with only 85 financial companies listed on the Indonesia Stock Exchange meeting the requirements. all Criteria. This research is based on data obtained from the Indonesia Stock Exchange website. This study uses multiple regression models to examine the effect of each variable on tax avoidance. Empirical evidence shows that returns on assets and returns on equity have an influence on tax avoidance. Meanwhile, leverage has a significant effect on tax avoidance. The government is expected to complement SAAR with GAAR to avoid any new tax avoidance schemes.

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