PENGARUH UKURAN PERUSAHAAN DAN PEMASARAN TERHADAP PENGHINDARAN PAJAK

Abstract

Research entitled The Effect of Company Size and Marketing on Tax Avoidance. With the aim of knowing how the influence partially or individually on variable X on variable Y. Where X is Company Size, Marketing and Y is Tax Avoidance. The research methodology used is quantitative where the type and source of this research is secondary, namely Food and Beverage Subsector Manufacturing Companies Listed on the IDX 2015-2019. The total population of 25 food and beverage subsector manufacturing companies with the method of determining the sample, namely purposive sampling technique which resulted in 9 food and beverage subsector manufacturing companies. The data analysis technique used in this research was descriptive statistical test, classical assumption test which included normality, multicollinearity, autocorrelation and heteroscedasticity tests, multiple regression, coefficient of determination and t table test which were processed through SPSS Version 25. Company Size has an effect on Tax Avoidance. Marketing variable has no effect on Tax Avoidance.