FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE PERUSAHAAN

Abstract

This research is meant to examine the influence of leverage, profitability, liquidity, and audit committee
to the tax avoidance. Tax avoidance is measured by using effective tax rate. The independent variables are
leverage, profitability, liquidity and audit committee whereas the dependent variable is tax avoidance. The
research samples has been carried out by using purposive sampling method to the manufacturing companies
which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods and based on the predetermined
criteria, 43 manufacturing companies have been selected as samples. The analysis method has been carried out by
using multiple linear regressions analysis and the application of the SPSS (Statistical Product and Service
Solutions). The result of the research shows that leverage, profitability and liquidity do not give any significant
influence to the tax avoidance. Meanwhile the audit committee give significant influence to the tax avoidance.
Keywords: Leverage, profitability, liquidity, audit committee, tax avoidance.