PENGARUH PROFITABILITAS, KEBIJAKAN UTANG DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Abstract

The purpose of this research was to analyze the effect of profitability, debt policy and firm size on tax avoidance on food and beverages Indonesia Stock Exchange in 2016 – 2020. This study uses a quantitative approach by testing hypotheses and explaining the results of calculations that have been carried out, because the variables used are: researched can be identified and measured clearly based on data in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2020. The secondary technique used in this study using a purposive sampling approach, the number of samples used in this study was 65 sample. The results show that the first hypothesis (H1) shows that profitability has a positive effect on tax avoidance, the second hypothesis (H2) shows that debt policy has a negative effect on tax avoidance, the third hypothesis (H3) shows that firm size has a positive effect on tax avoidance. The implications for the company are expected to be able to evaluate tax avoidance, because it will have an impact on the good name of the company. For further research, it is expected to be able to further explore those related to tax avoidance with various variables and a wider sample. Future researchers are expected to be able to add other variables besides profitability, debt policy and company size because there are other variables that affect tax avoidance such as the Good Corporate Governance variable.