Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI)
DOI:
https://doi.org/10.59188/jurnalsostech.v5i8.32352Keywords:
Profitabilitas, Leverage, Ukuran Perusahaan dan Tax AvoidanceAbstract
Tujuan penelitian ini ialah guna mengkaji pengaruh rasio keuangan khususnya profitabilitas, leverage, dan ukuran perusahaan dalam memprediksi terjadinya tax avoidance. Penelitian ini memanfaatkan informasi yang diperoleh melalui laporan keuangan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) dengan menerapkan pengujian purposive sampling yang memenuhi standard atau kriteria. Adapun penelitian yang dilakukan selama 3 tahun terhitung dari tahun 2020 sampai dengan tahun 2022 dengan jumlah 39 data dari 13 perusahaan sub sektor makanan dan minuman di indonesia. Hasil dari penelitian ini menginformasikan bahwa adanya pengaruh secara simultan antara profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance.
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