PENGARUH PROFITABILITAS, LIKUIDITAS DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK

Abstract

Tax is one of the revenue sources for the country. Therefore, tax revenue becomes the larger contribution of
state revenue and expenditure. For the company, tax is considered as the burden which will decrease the profit of
the company. It has made the company try to find a way to decrease the tax cost. This research is meant to test
the influence of return on assets, current ratio, institutional ownership, independent commissioner, audit
quality, and audit committee to the tax avoidance. This research is quantitative research. The population is State
Owned Enterprises (BUMN) which are listed in Indonesia Stock Exchange (IDX), meanwhile the sample is have
been selected by using purposive sampling technique and 64 companies have been selected as samples. The result
of this research shows that: (1) return on asset does not have any influence to the tax avoidance; (2) current ratio
does not have any influence to the tax avoidance; (3) institutional ownership has negative influence to the tax
avoidance; (4) independent commissioner has negative influence to the tax avoidance; (5) audit quality does not
have any influence to the tax avoidance; (6) audit committee does not have any influence to the tax avoidance.
Keywords: Profitability, liquidity, corporate governance, tax avoidance.