PENGARUH PROFITABILITAS, GOOD GOVERNANCE DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK SEKTOR INDUSTRI BARANG KONSUMSI

Abstract

Tax avoidance is an effort which applied by taxpayers in order to reduce its expense by un-breaking rules or other existed ones. While, this research aimed to examine the effect of profitability, good governance, and leverage on the tax avoidance. Moreover, the population was consumptive industry companies which were listed on Indonesia stock exchange 2016-2018. The research was descriptive-quantitative. Furthermore, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 25 consumptive industry companies which listen on Indonesia Stock Exchange 2016-2018. In addition, the data analysis technique used descriptive, multiple linear regression, classical assumption test, determination coefficient test, proper model test, and hypothesis test. The research result concluded profitability had negative effect on the tax avoidance. Meanwhile, independent commissioner had positive effect on the tax avoidance. On the other hand, audit committee did not affect the tax avoidance. Likewise, leverage did not affect the tax avoidance.
Keywords: profitability, good governance, leverage, tax avoidance