@thesis{thesis,
		author={Wahyuni  Tri},
		title ={Faktor - Faktor Yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020},
		year={2022},
		url={http://eprints.polbeng.ac.id/5996/},
		abstract={This study aims to identify the effect of firm size profitability and leverage on tax avoidance. The independent variables in this study are company size, profitability and leverage. The dependent variable in this study is tax avoidance (CETR). The population in this study are all food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The observation period was carried out for 5 years. The sampling technique used is purposive sampling technique with a sample of 13 companies obtaining a sample of 65 based on certain criteria. The method of analysis of this study uses multiple linear regression with the help of SPSS
Statistic 22. The results of this study indicate that company size has a negative influence on tax avoidance. Meanwhile, profitability and leverage has no effect on
tax avoidance.}
		}