ANALISA FAKTOR PENGHINDARAN PAJAK ( TAX AVOIDANCE ) PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN
Abstract
penelitian ini bertujuan memberikan bukti empiris faktor penghindaran pajak ( tax avoidance). Periode pengamatan penelitian ini adalah 3 tahun (2019-2021). Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini sejumlah 26 perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 20 perusahaan. Teknik analisis data yang digunakan yaitu regresi linier berganda, uji t, uji f, uji koefisien determinasi.Hasil penelitian menunjukkan bahwa secara parsial. Intensitas modal berpengaruh positif tetapi signifikan terhadap tax avoidance, pertumbuhan Penjualan berpengaruh negatif dan tidak signifikan, konservatisme akuntansi berpengaruh positif tetapi tidak signifikan dan tata kelola perusahaan berpengaruh negatif dan tidak signifikan terhadap tax avoidance. Secara simulasi intensitas modal, pertumbuhan penjualan, konservatisme akuntansi dan tata kelolah perusahaan berpengaruh positif tetapi tidak signifikan. Hasil uji koefisiean determinasi sebesar 4,5% artimya variabel dependen yang dapat dijelaskan oleh variabel independen sebesar 4,5% sisanya dipengarugi oleh variabel lain yang tidak dimasukkan pada penelitian ini
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