PENGARUH PERENCANAAN PAJAK, LIKUIDITAS, SOLVABILITAS DAN RISK BASED CAPITAL TERHADAP KINERJA KEUANGAN

Abstract

This study aims to examine the influence and relationship between tax planning (Efective Tax Rate), liquidity (Curret Ratio), solvency (Debt to Equity Ratio) and risk-based capital (Risk Based Capital) on financial performance proxied by ROA in general insurance companies listed on the Indonesia Stock Exchange in 2019-2020. This research is expected to contribute to enriching information about factors that affect financial performance to optimize financial performance, especially in general insurance companies. The population of this study is a general insurance company listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 period. Sample selection using purpose sampling technique with a total sample of 13 general insurance companies, with financial statements totaling 40 data. This research is designed quantitatively causality by collecting secondary data of general insurance companies from the Indonesia Stock Exchange. The methods used are Descriptive Analysis and Multiple Linear Regression. The overall research results show that tax planning positive affects financial performance, risk-based capital positive affects financial performance, while liquidity and solvency have no effect on financial performance.