PENGARUH PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar di BEI Periode 2020-2024)

Abstract

This study aims to determine the effect of the independent variables of profitability and sales growth on the dependent variable of tax avoidance in food and beverage companies in 2020-2024. The research method used is quantitative method, the data source used is secondary data. The technique used in this research is purposive sampling technique. The population used in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The samples used in this study were 24 company samples with a research observation period of 5 years in the period 2020-2024 and the number of financial reports sampled in this study amounted to 120. The data analysis techniques used are descriptive statistical tests, panel data regression model selection, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the help of the Eviews 13 statistical processing program. The partial test results (t test) show that the profitability variable (X1) has an effect on tax avoidance and the sales growth variable (X2) have no effect on tax avoidance.