PENGARUH MANAJEMEN LABA, LIKUIDITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK

Abstract

The population was Property and Real Estate manufacturing company which observed in 2013-2017. While, this research aimed to find out the effect of management profit, liquidity, leverage, independent commissioner and audit committee on the tax avoidance in annual financial statement of Property and Real Estate companies which were listed on Indonesia Stock Exchange. The sampling collection technique used purposive sampling in which the collection was based on criteria given. Moreover, there were 24 Property and Real Estate companies. In addition, the data analysis technique used multiple linear regression with SPSS (Statistical Package for the Social Sciences) version 25. The research result concluded profit management, liquidity and audit committee did not affect on the tax avoidance. On the other, leverage had positive effect on the tax avoidance. Moreover, independent commissioner had negative effect on the tax avoidance. In brief, the variables which had affected on the tax avoidance were leverage and independent commissioner.
Keywords: Profit Management, Liquidity, Leverage, Corporate Governance, Tax Avoidance.