A method for performing encoding on the basis of a parity check matrix of a LDPC code, according to one embodiment of the present invention, comprises the steps of: generating, by a terminal, a parity check matrix, wherein the parity check matrix corresponds to a characteristic matrix, each element of the characteristic matrix corresponds to a shift index value determined by a modulo operation between a corresponding element in a base matrix and a lifting value, and the base matrix is a 46×68 matrix; and performing, by the terminal, encoding of input data by using the parity check matrix, wherein the lifting value is associated with the length of the input data.