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

Jurnal Akuntansi Pub Date : 2024-01-15 DOI:10.46806/ja.v13i1.1070

Manuel Lorens, Amelia Sandra

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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

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19 大流行病爆发前和爆发期间非周期性消费行业公司的避税、盈利能力、偿付能力和流动性比较

避税是指政府减税的措施。财务比率是通过公司损益表和财务状况表来分析和监控公司业绩的。本研究的目的是分析避税、盈利能力、可解决性和流动性在 COVID-19 大流行之前和期间是否有所不同。通过判断抽样，获得了 2018 年至 2021 年期间在印尼证券交易所上市的 37 家消费非周期性行业公司。由于样本数量超过 30 个，根据中心极限定理理论，本研究中的样本被视为正态分布。配对样本 T 检验表明，避税的显著性概率<0.05，而盈利能力、可解决性和流动性的显著性概率>0.05。本研究得出结论，在 COVID-19 大流行之前和期间，避税存在差异。此外，盈利能力、可解决性和流动性在 COVID-19 大流行之前和期间不存在差异。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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