Pengaruh Profitability, Leverage, Firm Size Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Food And Beverage Yang Terdaftar Di BEI Tahun 2016-2018

Oktavianus, Irvan Christian (2020) Pengaruh Profitability, Leverage, Firm Size Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Food And Beverage Yang Terdaftar Di BEI Tahun 2016-2018. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether Profitability, Leverage, Firm Size, and Capital Intensity against tax avoidance in food and beverage sector manufacturing companies listed on the IDX in 2016–2018. The population in this study were all 26 manufacturing companies in the food and beverage sector that were listed on the IDX in 2016–2018. The sample was determined using purposive sampling method. Hypothesis testing using logistic regression analysis with the help of the SPSS ver-20 program. The results of this test indicate that the first hypothesis (H1) which states that profitability has no effect on tax avoidance, is rejected. The second hypothesis (H2) which states that leverage has no effect on tax avoidance, is rejected. The third hypothesis (H3) which states that firm size affects tax avoidance is accepted. The fourth hypothesis (H4) which states that capital intensity has no effect on tax avoidance, is rejected. Keywords: Profitability, Leverage, Firm Size, Capital Intensity and Tax Avoidance

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