PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MAKANAN DAN MINUMAN

Abstract

2016-2019 dengan menggunakan laporan keuangan tahunan, sehingga total sampel sebanyak 40 pengamatan pengumpulan data pada penelitian ini yaitu dengan menggunakan data dokumentasi dengan jenis dan sumber data kuantitatif yang di peroleh dari www.idx.co.id.Teknik analisis data yang digunakan yaitu analisis regresi linier berganda Berdasarkan hasil pengujian menunjukan bahwa Likuiditas berpengaruh terhadap Penghindaran Pajak, Levarage berpengaruh terhadap penghindaran pajak.Tetapi secara simultan Likuiditas dan Levarage berpengaruh terhadap penghindaran pajak.Abstarck: The study aims to determine how much liquidity and leverage affect the tax avoidance of the company in the IDX-sector food and beverage sub-sectors.The method used in this study is a quantitative descriptive of research that seeks to examine and explain how an independent variable affects the dependent variable.Population population and samples in the study of food and beverage companies as many as 12 companies but there are 2 companies listed since the year 2017 does not publish financial statements.4-year period of observations from 2016-2019 using the annual financial statements, resulting in a total sample of 40 observations of data collection in this study, namely by using the data documentation with the types and sources of quantitative data obtained from www.idx.co.id.The data analysis technique used is a double linear regression analysis based on the results of the test showed that liquidity is influential against tax evasion, the Levarage has an effect on tax evasion.But simultaneously liquidity and Levarage have an effect on tax evasion.

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