THE INFLUENCE OF PROFITABILITY, LEVERAGE AND LIQUIDITY ON TAX AVOIDANCE IN THE COMPANY REGISTERED FOOD AND DRINKS ON THE INDONESIA STOCK EXCHANGE 2018-2022

Authors

  • Vera Siska Berutu FEB, Universitas Katolik Santo Thomas Medan
  • Aviva Yolanda Sihite FEB, Universitas Katolik Santo Thomas Medan
  • Raumi Julita Br Ginting FEB, Universitas Katolik Santo Thomas Medan
  • Yan Christin Br Sembiring FEB, Universitas Katolik Santo Thomas Medan

Keywords:

Tax Avoidance, Profitability, Leverage, Liquidity

Abstract

This study aims to determine the effect of profitability, leverage and liquidity on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study is a food and beverage company listed on the Indonesia Stock Exchange in 2018-2022. Sampling technique is by means of purposive sampling in accordance with the specified criteria, 11 sample companies are obtained with a study period of 5 years so that the total number of sample data 55 data. The data analysis method used is a multiple linear regression equation using SPSS 25. From the SPSS test results, it is known that the coefficient of determination (R Square) of 0.241. This means profitability, leverage and liquidity together affect the tax avoidance, which is 24.1%. Based on the results of multiple linear regression analysis it can be concluded that profitability does not significantly affect the tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. Leverage has a negative and significant effect on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. Liquidity has no significant effect on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022

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www.idx.co.id (diakses 09 Januari 2024)

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Published

2024-07-01

Issue

Volume 2, Mei Tahun 2024

Section

Artikel Prosiding