PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN LEVERAGETERHADAP TAX AVOIDANCEPADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 –2020
Keywords:
Liquidity, Company SizeAbstract
This research aims to determine the effect of liquidity, company size and leverage on tax avoidance in food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange. The population in this research includes all food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2018-2020 period, totaling 26 companies using the purposive sampling method, 9 companies were obtained that met the criteria, with a total of 27 observation data studied. This research uses regression analysis multiple times with the help of the SPSS 25 for Windows program. The results of this research show that partially liquidity has no effect on tax avoidance, company size has an effect on tax avoidance, leverage has no effect on tax avoidance. Meanwhile, simultaneously the variables (CR), company size (SIZE) and leverage (DER) have an effect on tax avoidance which is proxied as CETR.
References
Budianti, S., & Curry, K. (2018). Pengaruh Profitabilita s , Likuiditas, Dan Capital IntensityTerhadap Penghindaran Pajak (Tax Avoidance). 1205–1209.Bursa Efek Indonesia. Laporan Keuangan Sub Sektor Makanan dan Minuman Tahun 2018, 2019 dan 2020. https://www.idx.co.id/. Diakses pada tanggal 17 September 2021. Hanafi, Mamduh M. dan Abdul Halim, 2014, Analisis Laporan Keuangan., Edisi tujuh., UPP AMP YKPN, Yogyakarta.Handayani, M. F., & Mildawati, T. (2018). Pengaruh Profitabilita s , Leverage, dan Ukuran Perusahaan terhadap Penghindaran Pajak. Jurnal Ilmu dan Riset Akuntansi. Volume 7. Nomor 2. Halaman 1–16.Harahap, Sofyan Syafri. 2011. Analisis Kritis atas laporan Keuangan. Edisi Pertam Cetakan ke sepuluh. Jakarta : PT Bumi Aksara.Saputri, E. Y., & Sofianty, D. (2012). Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Tax avoidance. 621–623.
