Pengaruh Penghindaran Pajak dan Ukuran Perusahaan Terhadap Struktur Modal Perusahaan Kosmetik Tahun 2018-2019

Abstract

The purpose of this study was to determine the effect of tax avoidance and company size on the capital structure of cosmetic companies in 2015-2019. This type of research is quantitative using secondary data from the financial and annual report data of cosmetic companies for the years 2015-2019. The research sample was obtained from 6 companies from 2015-2019, thus 30 research samples were found. The data analysis technique uses statistical analysis from SPSS software such as descriptive statistical analysis, correlation coefficient, coefficient of determination, significant F test and t test, classical assumption test and multiple linear regression analysis. The results showed that there was a significant influence between tax avoidance and firm size on capital structure as seen from the F-count value of 2.521 at p value <10% (Sig. 0.099).