Pengaruh Ukuran Perusahaan, Profitabilitas, Tingkat Utang dan Kepemilikan Institusional terhadap Praktik Penghindaran Pajak pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021

Abstract

This study aims to determine the effect of Company Size, Profitability, Debt Level and Institutional Ownership on Tax Avoidance Practices in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This type of research is quantitative with a population of 34 companies, then using a purposive sampling technique obtained a sample of 12 companies in the food and beverage sub-sector within 4 years with a total of 48 data. The data is processed using SPSS v.25. The results showed that company size had a positive and significant effect on tax avoidance practices, profitability had a positive and significant effect on tax avoidance practices, debt levels had a negative and significant effect on tax avoidance practices and institutional ownership had a positive and significant effect on tax avoidance practices and simultaneously all independent variables influence the practice of tax avoidance.