ABSTRACT

Christin Agape Tampubolon. 2023. Effects of Profitability, Leverage, Company Size, and Sales Growth on Tax Avoidance (Case Studies of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2017-2021)". Advisor: Kasyful Anwar

This research was conducted to analyze the effect of Profitability, Leverage, Company Size, And Sales Growth On Tax Avoidance (Case Studies of Food and Beverage Manufacturing Companies Listed on the Indonesian Stock Exchange (IDX) 2017-2021)"

This research method uses a quantitative approach to the type of research in this study is associative researchPopulation data there are 72 company objects with the sampling technique using purposive sampling technique. The samples used were 16 companies with a unit of analysis of 80 financial statement data. The research instrument uses multiple linear regression analysis techniques.

The research results show that Leverage, Company Size, and Sales Growth have no effect on Tax Avoidance for Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Meanwhile the results show that there is an effect of Profitability on Tax Avoidance of Manufacturing Companies in the Food and Beverage Sector listed on the Indonesia Stock Exchange for the 2017-2021 period.

Keywords: Influence Of Profitability, Leverage, Company Size, Sales Growth, Tax Avoidance

ABSTRAK

Christin Agape Tampubolon. 2023. Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Sales Growth terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan Manufaktur Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI) 2017-2021)”. Pembimbing:  Kasyful Anwar

Penelitian ini dilakukan untuk menganalisis pengaruh profitabilitas, Leverage, ukuran perusahaan, dan Sales Growth terhadap penghindaran pajak ( Studi Kasus Pada Perusahaan Manufaktur Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI) 2017-2021)”

Metode penelitian ini menggunakan pendekatan kuantitatif dengan Tipe penelitian pada penelitian ini adalah penelitian asosiatif. Data Populasi terdapat 72 objek Perusahaan dengan Teknik pengambilan sampel menggunakan teknik purposive sampling. Sampel yang digunakan berjumlah 16 perusahan dengan unit analisis sebanyak 80 data laporan keuangan. Instrumen penelitian menggunakan Teknik analisis regresi linear berganda.

Hasil Penelitian menunjukkan bahwa,Leverage, Ukuran Perusahaan, dan Sales Growthtidak terdapat pengaruh terhadap Penghindaran Pajak Perusahaan Manufaktur Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Sementara itu hasil menunjukkan terdapat pengaruh Profitabilitasterhadap Penghindaran Pajak Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021.

Kata kunci: Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth Penghindaran Pajak