PENGARUH KEBIJAKAN KEUANGAN TERHADAP TAX AVOIDANCE

Abstract

This study was conducted with the aim of knowing the effect of financial policy on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2017-2020. The financial policy limitations that become the research variables are leverage, capital intensity, and inventory intensity. This type of research is quantitative research. The sampling technique in this research is using purposive sampling method, namely the selection of samples with the criteria that have been determined by the researcher. This study uses secondary data in the form of annual financial statements. The companies selected as research samples were 17 food and beverage companies listed on the Indonesia Stock Exchange, with a total of 60 observations. Tax avoidance in this study was assessed using the CETR (Corporate Effective Tax Ratio) proxy for each sample. In this study using multiple linear regression analysis with SPSS version 25 program. The results showed that partially the leverage variable had no effect on tax avoidance. Capital intensity has no effect on tax avoidance. While the inventory intensity variable has an effect on tax avoidance. In the results of the study simultaneously the third variable, namely leverage, capital intensity and inventory intensity together have an influence on tax avoidance.