Determinan Tax Avoidance (Studi kasus perusahaan farmasi yang terdaftar di Bursa Efek Indonesia) Periode 2018 - 2022

Abstract

Taxes are a source of cash revenue to help finance general and economic expenditure for the country. The aim of this research is to test and analyze whether financial ratios measured using the quick ratio, DAR, ROA, and TATO have an influence on tax avoidance in pharmaceutical companies listed on the Indonesia stock exchange. The method used in this research is a quantitative technique using the classical assumption test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multicollinearity test, heteroscedasticity test, autocorrelation test, data hypothesis testing using the determinant coefficient test, multiple linier regression analysis, t-test, and f-test. The results of this research show that have the liquidity ratio, profitability rasio and activity ratio have no influence on tax avoidance, while the leverage rasio does influence tax avoidance.