diff --git a/pmd-apex/src/main/java/net/sourceforge/pmd/lang/apex/rule/performance/AvoidNonRestrictiveQueriesRule.java b/pmd-apex/src/main/java/net/sourceforge/pmd/lang/apex/rule/performance/AvoidNonRestrictiveQueriesRule.java
index 5603d8532b..d219388c96 100644
--- a/pmd-apex/src/main/java/net/sourceforge/pmd/lang/apex/rule/performance/AvoidNonRestrictiveQueriesRule.java
+++ b/pmd-apex/src/main/java/net/sourceforge/pmd/lang/apex/rule/performance/AvoidNonRestrictiveQueriesRule.java
@@ -24,8 +24,8 @@ import net.sourceforge.pmd.lang.rule.RuleTargetSelector;
 import net.sourceforge.pmd.reporting.RuleContext;
 
 public class AvoidNonRestrictiveQueriesRule extends AbstractApexRule {
-    private static final Pattern RESTRICTIVE_PATTERN = Pattern.compile("(where )|(limit )", Pattern.CASE_INSENSITIVE);
-    private static final Pattern SELECT_OR_FIND_PATTERN = Pattern.compile("(select|find )", Pattern.CASE_INSENSITIVE);
+    private static final Pattern RESTRICTIVE_PATTERN = Pattern.compile("(where\\s+)|(limit\\s+)", Pattern.CASE_INSENSITIVE);
+    private static final Pattern SELECT_OR_FIND_PATTERN = Pattern.compile("(select\\s+|find\\s+)", Pattern.CASE_INSENSITIVE);
     private static final Pattern SUB_QUERY_PATTERN = Pattern.compile("(?i)\\(\\s*select\\s+[^)]+\\)");
 
     @Override
diff --git a/pmd-apex/src/test/resources/net/sourceforge/pmd/lang/apex/rule/performance/xml/AvoidNonRestrictiveQueries.xml b/pmd-apex/src/test/resources/net/sourceforge/pmd/lang/apex/rule/performance/xml/AvoidNonRestrictiveQueries.xml
index 5856641b9f..289a049261 100644
--- a/pmd-apex/src/test/resources/net/sourceforge/pmd/lang/apex/rule/performance/xml/AvoidNonRestrictiveQueries.xml
+++ b/pmd-apex/src/test/resources/net/sourceforge/pmd/lang/apex/rule/performance/xml/AvoidNonRestrictiveQueries.xml
@@ -237,6 +237,29 @@ public class Something {
         List<List<SObject>> searchList = [FIND 'map*' IN ALL FIELDS RETURNING Account (Id, Name WHERE Name like 'test'), Contact, Opportunity, Lead];
     }
 }
+]]></code>
+    </test-code>
+    
+    <test-code>
+        <description>False positives for SOQL queries with WHERE on multiple lines</description>
+        <expected-problems>0</expected-problems>
+        <code><![CDATA[
+public class Something {
+    private static final String NAMESPACE_PREFIX = 'some_prefix';
+    private static final String PERMISSION_SET = 'some_permission';
+
+    public static Boolean hasPermission(Id userId) {
+        return ![
+            SELECT Id
+            FROM PermissionSetAssignment
+            WHERE
+              AssigneeId = :userId
+              AND PermissionSet.Name = :PERMISSION_SET
+              AND PermissionSet.NamespacePrefix = :NAMESPACE_PREFIX
+          ]
+          .isEmpty();
+  }
+}
 ]]></code>
     </test-code>
 </test-data>