IMPLIKASI INDIKATOR KEUANGAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE

Abstract

This research aimed to find out the implication of financial indicators through fixed assets, leverage, profitability
and firm size on the tax avoidance at Property and real estate sector companies listed on The Indonesia Stock
Exchange (IDX) in the 2017-2020 period. This research was quantitative, meanwhile, the research data
collection method used purposive sampling technique also a secondary data to obtain the number of samples by
the criteria given. There were 16 companies during the 4 years of the observation period or it was 60 company’s
financial statements that fulfilled the sample criteria. Besides, the research data analysis method used multiple
linear regression with the instrument of Statistical Product and Service Solutions (SPSS) program 27 version.
On the other hand, after conducting classical assumption test, test, multiple linear regression, and hypothesis
test it obtained a fixed assets intensity which had a positive and significant effect on the tax avoidance,
meanwhile, the independent variable which were leverage, profitability, and firm size did not affect the tax
avoidance.