PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE TAHUN 2020-2024

Angeline Wita Pramesti, NIM.: 22108040043 (2026) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE TAHUN 2020-2024. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the influence of profitability, leverage, and company size on tax avoidance in companies in the Food and Beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The data used is secondary data in the form of annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research sample consisted of 30 companies with a total of 109 observations analyzed using panel data regression. The results of the study show that profitability has a negative and significant effect on tax avoidance, leverage has no effect on tax avoidance, while company size has a positive and significant effect on tax avoidance.

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