PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Abstract

This researchis aimed to examine the influence of profitability, leverage, and corporate governance on tax
avoidance in Kompas 100 Index companies which arelisted in Indonesia Stock Exchange in the period of
February 2013-January 2016.The independent variables in this research is the Return on Assets (ROA), Debt to
Equity Ratio (DER), the audit committee and independent commissioner.Meanwhile, the dependent variable in
this researchis Cash Effective Tax Rate (CETR). This research uses 44 samples which have been obtained from
Kompas 100 index companies which arelisted on the Indonesia Stock Exchange in the period of February 2013January

2016, during 3 years of observation,132 annual reports have been analyzed.The sample collection
technique has been done by usingpurposive sampling and the data analysis tools has been done byusing multiple
linear regression analysis. The result of the research indicates that the DER has positive and significant
influenceto the tax avoidance with its coefficient regression is 0.011 and its significant level is 0.026,
independent commissioner has significant and negative influenceto the tax avoidance with its coefficient
regression is -0.388 and its significance level of 0.000.As for the DER and the audit committee does not have any
significant influenceto the tax avoidance.

Keywords: profitability, leverage, audit committee, independent commissioners, tax avoidance