PENGARUH TAX AVOIDANCE TERHADAP STRUKTUR MODAL DENGAN MEDIASI LIKUIDITAS PADA PERUSAHAAN PERTANIAN YANG TERDAPAT DI BEI TAHUN 2018-2019

Tax avoidance, Capital Struktur, Liquidity

Abstract

Tax avoidance is an act of resistance in collecting taxes that will result in reduced cash receipts in a country.
Interpreted as a legal action, namely the act of minimizing the tax burden without violating tax regulations. In
this study, the author's goal is to be able to find the effect of avoidance on capital structure and liquidity on
capital structure. The capital structure of a company is a combination or proportion of companies with long-
term permanent financing. This review examines tax avoidance on capital structure and its effect on liquidity
on capital structure. The sample used in this review is 16 entities or companies listed on the Indonesia Stock
Exchange in 2018-2019 and the sample used is 32 samples. In the data analysis made by means of multiple
linear regression analysis. The analysis includes the coefficient of determination (R2), using the formulation of
simultaneous and partial hypotheses. The results of hypothesis 1 state that Tax avoidance does not have a
significant influence on the company's capital structure, hypothesis 2 states that there is a significant impact
on liquidity for the company's capital structure.