ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN INDUSTRI KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose of this research is to know whether liquidity, profitability and leverage have impact on tax avoidance in consumer good industry companies registered in Indonesia Stock Exchange.This research uses a causal research design and quantitative descriptive method. Data needed in this research is data obtained from Indonesia Stock Exchange in form of financial statement of the company. Data analysis method is conducted with descriptive statistic, classic assumption test, multiple linear regression analysis and hypothesis analysis. Research result shows that liquidity does not have significant impact on tax avoidance in consumption industry companies registered at Indonesia Stock Exchange. It can be seen that tcount of liquidity (-1.449) is
higher than ttable (-2.02). Profitability does not has significant impact on tax avoidance in consumption industry companies registered at Indonesia Stock Exchange. It can be seen that tcount of profitability (-0.797) is higher than ttable (-2.02). Leverage does not have significant impact on tax avoidance in consumption industry companies registered at Indonesia Stock Exchange. It can be seen that tcount of leverage (-1.695) is higher than ttable (-2.02). Liquidity, profitability and leverage do not have significant impact on tax avoidance in consumption industry companies registered at Indonesia Stock Exchange. It can be seen that Fcount (1.955) is lower than Ftable (2.87).