Faktor Determinan Penghindaran Pajak: Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

Abstract

This study examines the effect of Return On Assets, Leverage, and Company Size on Tax Avoidance Simultaneously and Partially on Manufacturing Companies in the Food and Beverage Subsector listed on the Indonesia Stock Exchange for the 2016-2020 Period). The type of research used in this study is quantitative research with the Causal Associative method. The population in this study is the Manufacturing Companies in the Food and Beverage Subsector listed on the Indonesia Stock Exchange for the 2016-2020 Period, and the technique used a purposive sampling technique that follows the criteria as a determination of the research sample. Data analysis was performed using multiple regression analysis with the Statistical Package for the Social Sciences (SPSS) 2.5 program tool. The analysis results conclude that Return on Assets, Leverage and Company Size simultaneously affect Tax Avoidance by 24.6%. Return On Assets is partially negative and significantly affects tax avoidance by – 2,357. Leverage partly does not affect tax avoidance by – 0.735. Company size has a somewhat positive and significant impact on tax avoidance of 4,836