Pengaruh Profitability, Leverage, dan Firm Size yang terdapat pada Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia pada Tahun 2012-2021

Dani, Dini Rahma (2023) Pengaruh Profitability, Leverage, dan Firm Size yang terdapat pada Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia pada Tahun 2012-2021. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This study was conducted with the aim to test and analyze the effect of profitability, leverage, and firm size on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The population in this study is all food and beverage sub-sector companies listed on the Indonesia Stock Exchange as many as 44 companies while the sample that meets the sampling criteria is observations carried out for 10 years and as many as 14 companies with a total of 140 data, then there are outliers of 26 data, so that a total of 114 data of food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This research approach uses quantitative research. Data collection techniques in this study used documentation techniques. And the analysis techniques used are multiple linear regression analysis, hypothesis testing and coefficient of determination. The results showed that the independent variable in this study had a simultaneous influence on financial performance while partial testing proved that profitability variables had a significant negative effect on tax avoidance, leverage did not have a significant positive effect on tax avoidance and firm size had a positive effect on tax avoidance.

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