Pengaruh leverage, ukuran perusahaan dan Kepemilikan institusional terhadap penghindaran Pajak pada perusahaan manufaktur sektor industri Barang konsumsi

Authors

  • Riky Alfiansyah Universitas Muhammadiyah Bengkulu
  • Yudi Partama Putra Universitas Muhammadiyah Bengkulu

Abstract

The purpose of this study was to determine the effect of leverage, firm size, and institutional
ownership on tax avoidance in manufacturing companies in the consumer goods industry
sector listed on the Indonesia Stock Exchange (IDX). The research method used is a
quantitative method. The sample in this study amounted to 53 respondents. The sampling
technique used purposive sampling technique, this research was conducted using statistical
methods assisted by the Eviews 9 program. The analysis in this study used panel data.
Secondary data by accessing the website www.idx.co.id. The object of research is
manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock
Exchange (IDX) in 2017-2021. results showed that leverage had no effect on tax avoidance
with a significance value of 0.3593, firm size had no effect on tax avoidance, a significance
value of 0.6256, and institutional ownership had no effect on tax avoidance with a value of
0.6256. significance of 1.293978.
Keywords: leverage, firm size, tax avoidance

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2023-06-12

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