PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITTAS, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE

Abstract

This research aims to test the empirical evidence of factors influenced tax avoidance on consumer goods companies which listed on the Indonesia Stock Exchange in 2013-2016. Factors used in this research are profitability, leverage, liquidity, capital intensity and inventory intensity as independent variables. And tax avoidance is measured using effective tax rate as the dependent variable. The population in this research is consumer goods companies which listed in the Indonesia Stock Exchange (IDX) during the year of 2013-2016. The technique of selecting the research sample is using purposive sampling method and get sample of 27 consumer goods company based on predetermined criteria. The analysis method used is multiple regression using SPSS application tools (Statistical Product and Service Solutions). The results showed that profitability did not influenced tax avoidance, leverage did not influenced tax avoidance, liquidity had negative influence on tax avoidance, capital intensity had positive influence on tax avoidance, and inventory intensity did not influenced tax avoidance.
Keywords: profitability, leverage, liquidity, capital intensity, tax avoidance