PERBANDINGAN PENGHINDARAN PAJAK, PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS SEBELUM DAN SELAMA PANDEMI COVID-19

Article Sidebar

PDF
Published: Jan 15, 2024
DOI: https://doi.org/10.46806/ja.v13i1.1070
Keywords:
liquidity, profitability, solvability, tax avoidance

Main Article Content

Manuel Lorens
Institut Bisnis dan Informatika Kwik Kian Gie
Amelia Sandra
Institut Bisnis dan Informatika Kwik Kian Gie

Abstract

Tax avoidance refers to measures of tax deduction received by the government. Financial ratios are utilized in analyzing and monitoring company performance through the company’s income statement and statement of financial position. This research has a purpose to discern whether tax avoidance, profitability, solvability, and liquidity were different before and during the COVID-19 pandemic. Using the judgment sampling, 37 consumer non-cyclicals sector companies listed in Indonesia Stock Exchange were obtained during the period 2018 to 2021. The sample in this research is considered normally distributed based on the Central Limit Theorem theory due to the number of samples exceeds 30. The Paired-Samples T-Test indicates that tax avoidance has a significance probability < 0.05, meanwhile profitability, solvability, and liquidity have a significance probability > 0.05. This research concluded that differences are present in tax avoidance between before and during the COVID-19 pandemic. In addition, differences are not present in profitability, solvability, and liquidity between before and during the COVID-19 pandemic

Downloads

Download data is not yet available.

Article Details

How to Cite
Lorens, M., & Sandra, A. (2024). PERBANDINGAN PENGHINDARAN PAJAK, PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS SEBELUM DAN SELAMA PANDEMI COVID-19. Jurnal Akuntansi, 13(1), 56–64. https://doi.org/10.46806/ja.v13i1.1070
Issue
Vol. 13 No. 1 (2024): Edisi Februari
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

References

Amalia, N., Budiwati, H., & Irdiana, S. (2021). Analisis Perbandingan Kinerja Keuangan Sebelum dan Saat Pandemi COVID-19 (Studi Kasus pada Perusahaan Transportasi yang Terdaftar di BEI). Progress Conference, 4(1), 290–296. http://proceedings.stiewidyagamalumajang.ac.id/index.php/

Asnawi, S. K., & Wijaya, C. (2015). FINON (Finance for Non Finance) Manajemen Keuangan untuk Non Keuangan. Jakarta: PT RajaGrafindo Persada.

Badan Pusat Statistik. (2021). Ekonomi Indonesia 2020 Turun sebesar 2,07 Persen (c-to-c). https://www.bps.go.id/pressrelease/2021/02/05/1811/ekonomi-indonesia-2020-turun-sebesar-2-07-persen--c-to-c-.html

Barid, F. M., & Wulandari, S. (2021). Praktik Penghindaran Pajak Sebelum dan Setelah Pandemi Covid – 19 di Indonesia. JRAP (Jurnal Riset Akuntansi dan Perpajakan), 8(02), 217–223. https://doi.org/10.35838/jrap.2021.008.02.17

Bowerman, B. L., O’Connell, R. T., & Murphree, E. S. (2016). Business Statistics in Practice: Using Data, Modeling and Analytics. New York: McGraw-Hill Education. https://www.google.co.id/books/edition/Ebook_Business_Statistics_in_Practice_Us/NIZvEAAAQBAJ?hl=id&gbpv=0

Esomar, M. J. F., & Christianty, R. (2021). Dampak Pandemi Covid-19 terhadap Kinerja Keuangan Perusahaan Sektor Jasa di BEI. JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN), 7(2), 227–233. https://doi.org/10.31289/jkbm.v7i2.5266

Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 (10 ed.). Semarang: Badan Penerbit Universitas Diponegoro.

Gitman, L. J., & Zutter, C. J. (2015). Principles of Managerial FInance. Harlow: Pearson Education Limited.

Hanlon, M., & Heitzman, S. (2010). A Review of Tax Research. SSRN Electronic Journal. https://doi.org/10.2139/SSRN.1476561

Haris, & Sandra, A. (2023). Determinants of company bankruptcy before and during the Covid 19 Pandemic. Jurnal Ekonomi Perusahaan, 30(1), 1–14. https://doi.org/10.46806/JEP.V30I1.922

Ilahude, P. A., Maramis, J. B., & Untu, V. N. (2021). Analisis Kinerja Keuangan Sebelum dan Saat Masa Pandemi Covid-19 pada Perusahaan Telekomunikasi yang terdaftar di BEI. Jurnal EMBA, 9(4), 1144–1152. https://doi.org/10.35794/emba.v9i4.37229

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Kementerian Ketenagakerjaan. (2020). Survei Kemnaker : 88 Persen Perusahaan Terdampak Pandemi Covid-19. https://kemnaker.go.id/news/detail/survei-kemnaker-88-persen-perusahaan-terdampak-pandemi-covid-19

Kusufiyah, Y. V., & Anggraini, D. (2023). Penghindaran Pajak Perusahaan Makanan Dan Minuman Yang Terdaftar di Bei Sebelum dan Selama Pandemi Covid-19. Jurnal Ekonomi dan Bisnis Dharma Andalas, 25(1), 11–21. https://doi.org/10.47233/jebd.v25i1.662

Peraturan Menteri Keuangan Republik Indonesia Nomor 169/PMK.010/2015 tentang Penentuan Besarnya Perbandingan Antara Utang dan Modal Perusahaan untuk Keperluan Perhitungan Pajak Penghasilan, (2015). www.jdih.kemenkeu.go.id

Schindler, P. S. (2022). Business Research Methods. New York: McGraw Hill LLC.

Tax Justice Network. (2020). The State of Tax Justice 2020: Tax Justice in the time of COVID-19. https://taxjustice.net/wp-content/uploads/2020/11/The_State_of_Tax_Justice_2020_ENGLISH.pdf

Violandani, D. S. (2021). ANALISIS KOMPARASI RASIO KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN TERBUKA YANG TERDAFTAR PADA INDEKS LQ45. Jurnal Ilmiah Mahasiswa FEB, 9(2). https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/7248

www.idnfinancials.com

www.idx.co.id

Zanubah, I., Sasanti, E. E., & Hudaya, R. (2023). Komparasi Kinerja Keuangan pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di BEI Sebelum dan Saat Pandemi Covid-19. Jurnal Risma, 3(1), 145–162. https://doi.org/10.29303/risma.v3i1.456