Determinan Kinerja Perusahaan Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020) = Determinants Of Company Performance on Tax Avoidance (Study On Manufacturing Companies In The Food and Beverage Sub Sector Listed On The Indonesia Stock Exchange In 2018-2020)

Novianti, Martha Elisa (2021) Determinan Kinerja Perusahaan Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020) = Determinants Of Company Performance on Tax Avoidance (Study On Manufacturing Companies In The Food and Beverage Sub Sector Listed On The Indonesia Stock Exchange In 2018-2020). Diploma thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, capital intensity, dan kepemilikan manajerial terhadap penghindaran pajak. Objek dari penelitian ini adalah perusahaan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Bahwa dalam pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah 130 sampel yang memenuhi kriteria. Teknik analisis yang digunakan yaitu analisis linier berganda yang diolah dengan bantuan Aplikasi Program SPSS. Hasil dari penelitian ini menunjukkan bahwa (1) likuiditas berpengaruh terhadap penghindaran pajak, (2) capital intensity tidak bepengaruh terhadap penghindaran pajak, (3) kepemilikan Manajerial tidak berpengaruh terhadap penghindaran pajak. / This research was conducted to analyze the effect of liquidity, capital intensity, and managerial ownership on tax avoidance. The object of this research is the food and beverage sub-sector companies listed on the IDX during the 2018-2020 period. The sample selection used the purposive sampling method with a total of 143 samples that met the criteria. The analytical method used is multiple linear regression analysis with the help of the SPSS statistical program. The results of this research shown that (1) liquidity has effect on tax avoidance, (2) capital intensity has no effect on tax avoidance, (3) managerial ownership has no effect on tax avoidance.

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