Analisis Pengaruh Intensitas Aset Tetap, Likuiditas dan Leverage Terhadap Tax Avoidance pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023

Abstract

This study aims to determine and analyze the effect of fixed asset intensity variables, liquidity and leverage on tax avoidance. This research is an associative research using secondary data obtained from financial reports and annual reports accessed on the Indonesia Stock Exchange web. The population in this study were Food and Beverage companies listed on the IDX in 2018-2023, namely 22 companies. the sample obtained based on predetermined criteria was 20 companies. The analysis technique used is panel data multiple linear regression analysis technique with the Fixed Effect Model approach. The results showed that fixed asset intensity has a positive and significant effect on tax avoidance in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2018- 2023. Liquidity has a negative and significant effect on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2023 and Leverage has a positive and significant effect on the prediction of tax avoidance for food and beverage companies listed on the Indonesia Stock Exchange in 2018-2023.