Pengaruh Rasio Keuangan Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Makanan Dan Minuman Di BEI Tahun 2017-2021

Abstract

The practice of tax avoidance is still widely practiced in Indonesian companies, this causes state revenues to fluctuate. Therefore this study aims to determine the effect of profitability, sales growth, company age, and company size on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange. The type of research associative with a quantitative approach using secondary data in the form of financial reports accessed through www.idx.co.id. The study population 769 companies listed on the IDX and a sample of 10 companies were obtained using a purposive sampling method for 5 years. The data analysis technique used is panel data regression analysis with Fixed Effect Model estimation that was tested using eviews 12. The results showed that partial probability had not effect on tax. Sales growth affect tax avoidance. The company’s age has no effet on tax . Company engraving has no effect on tax avoidance. Simultaneous research shows that probabilty, sales growth, company age, and company size affect tax avoidance w. This research is expected for companies to consider and be more carefull in the risk of tax sanctions. For further researchers to br able to increase the number of variables, observation periods and use other sectors