PENGARUH STRATEGI BISNIS, KEPEMILIKAN INSTITUSIONAL DAN KEBIJAKAN UTANG TERHADAP PENGHINDARAN PAJAK (Studi Kasus Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2016-2018)

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding business strategy, institutional ownership and debt policy towards tax avoidance in food and beverage companies on the Indonesia Stock Exchange in 2016-2018. This research uses a quantitative methods. Sources of data in this study using secondary data. The population used for this study is the food and beverage companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample used is the purposive sampling method. Data analysis techniques used descriptive data analysis, classic assumption test, F test, t test, multiple linear regression analysis, and the coefficient of determinant test. The results of testing the first hypothesis show that business strategies are not against tax avoidance so in the first hypothesis there is no evidence against tax avoidance. The second hypothesis which shows institutional ownership that opposes tax avoidance so in the second hypothesis which is this research is proven against tax avoidance. Hypothesis Hypothesis Tax Producer of the Hypothesis Hypothesis Hypothesis which states that there are simultaneous business strategies, institutional ownership and debt policies relating to tax avoidance, as well as the existing hypotheses this study is proven against tax avoidance.