Pengaruh Leverage, Profitabilitas dan Likuiditas terhadap Penghindaran Pajak pada Perusahaan Food and Beverage Tahun 2020-2023

Abstract

This study aims to analyze the influence of leverage, profitability, and liquidity on tax avoidance in food and beverage manufacturing companies officially listed on the Indonesia Stock Exchange from 2020 to 2023. This study used purposive sampling with certain criteria and conditions. This process resulted in 26 companies with a total sample of 104 samples over 4 years. This study uses a quantitative descriptive method, with the type of data used being the financial statements of food and beverage manufacturing companies from 2020 to 2023. This study uses Stata 14 data management software with the tests used, namely, descriptive statistical tests, Chow tests, multicollinearity tests, F tests, coefficient determination tests, and t tests. The results of this study indicate that leverage has no effect on tax avoidance with a significance value of 0.141 and a regression coefficient value of 0.121. Profitability has a negative effect on tax avoidance with a significance value of 0.002 and a regression coefficient value of -0.454. Liquidity has no effect on tax avoidance with a significance value of 0.711 and a regression coefficient value of 0.006.