PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Abstract

This research is aimed to find out the influence of profitability, leverage, and firm size which is proxy by Return On Asset, Dept to Equity Ratio and firm size to the tax evasion on manufacturing companies which are listed in Indonesia Stock Exchange. The population has been selected by using purposive sampling method on manufacturing companies which are listed in Indonesia Stock Exchange in 2014-2016, during 3 years of observation,144 annual reports have been analyzed periods and based on the predetermined criteria 50 manufacturing companies have been selected as samples. The analysis method has been performed by using multiple linear regressions analysis and SPSS (Statistical Product and Service Solution) application program. The result shows that profitability (ROA) does not give any significant influence to the tax evasion with its coefficient regression is -0.115 and its significant level is 0.093, leverage (DER) does not give any significant influence to the tax evasion with its coefficient regression is 0.008 and its significant level is 0.384 and firm size (SIZE) give negative and significant influence to the tax evasion with its coefficient regression is -0.008 and its significant level is 0.039.
Keywords: profitability, leverage, firm size, tax evasion