Pajak memiliki peranan penting bagi perekonomian Negara, namun di sisi lain, pajak dianggap sebagai biaya yang akan mengurangi keuntungan perusahaan dan memperkecil jumlah laba bersih. Oleh karena itu, perusahaan melakukan berbagai kegiatan untuk dapat meminimalkan beban pajaknya. Agresivitas pajak merupakan upaya yang perusahaan gunakan dalam mengurangi beban pajaknya dengan kegiatan mengurangi pemasukan kena pajak melalui dua cara, yaitu Tax Avoidance & Tax Evasion. Meskipun dalam beberapa haltidak bertentangan dengan peraturan yang ada, tetapi semakin besar celah penghematan pajak sebuah industri maka industri tersebut semakin agresif atas pajak. Penelitian ini bertujuan untuk mengetahui determinan faktor dari agresivitas pajak. Penelitian ini dilakukan terhadap perusahaan manufaktur sub sektor makanan dan minuman yang terdapat di Bursa Efek Indonesia periode 2018-2021, dengan metode pemilihan diperoleh sampel penelitian sebanyak 24 perusahaan. Data yang digunakan adalah laporan keuangan yang dipublikasikan oleh Bursa Efek Indonesia. Alat analisis yang digunakan adalah analisis regresi linear berganda untuk mengetahui pengaruh ukuran perusahaan, capital intensity, pendanaan aset, dan profitabilitas terhadap agresivitas pajak. Pengolahan data dalam penelitian ini menggunakan program Statistical Package for the Social Science (SPSS) versi 25. Dari hasil penelitian diketahui bahwa ukuran perusahaan dan capital intensity berpengaruh positif terhadap agresivitas pajak, pendanaan aset dan profitabilitas berpengaruh negatif terhadap agresivitas pajak.
The current development of the Indonesia Stock Exchange can not be separated by the role of investors who have invested companies that have gone public is to increase the value of the company. Companies that share capital to the capital market. The main objective has a good corporate value, also has increased the welfare of ownership or shareholders. Business development continues to progress so rapidly. Intense competition makes many companies take steps to optimize the value of the company to survive in the business world. Company value is a measure of success over the implementation of financial functions and also describes the welfare of the owners of the company. Manufacturing companies continue to experience an increase in stock prices. The increase in stock prices certainly increases the value of the company. The results showed that capital structure, profitability and moderation of dividend policy have influence to company value, with value of 45,8% research model can explain its contribution to company value
A high increase in corporate value is a long-term goal that a company should achieve that will be reflected in its stock market price. This study is aimed to analyze the effect of profitability, leverage, firm size, liquidity, debt policy and investment decisions on the value of the company in the food and beverage sub-sector manufacturing company listed on Indonesia Stock Exchange period of 2012-2016. This research is a quantitative research using purposive sampling techniques to determinate the sample. This research obtained 9 (nine) companies from 14 companies. The analysis model used in this research is multiple linear regression models. The research result indicate that profitability and investment decisions have a significant effect, while leverage, firm size, liquidity and debt policy has no significant effect on firm value.
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