PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA INDUSTRI SUBSEKTOR PULP DAN KERTAS

Abstract

This research aimed to examine the effect of profitability, leverage and firm size on tax avoidance. While,
profitability was measured by Return On Asset (ROA), leverage was measured by Debt to Equity Ratio (DER)
and firm size was measured by logarithm total asset (Ln Total Asset). The research was quantitative. Moreover,
the data collection technique used proposive sampling, in which the sample was based on criteria given. In line
with, there were 35 samples from 7 pulp and paper companies which were listed on Indonesia Stock Exchange
2013-2017. In this research there were outliers data which caused change of observation numbers from 35 to 34
samples. Outliers data was a kind of data which had unique characteristics, which look different, this type of data
also far from others data in data chain, furthermore it had extreme value which had the smallest or the biggest
extreme value. In addition, the data analysis technique used multiple linear regression with SPSS. The research
result concluded profitability and firm size had positive effect on tax avoidance of pulp and paper companies
which were listed on Indonesia Stock Exchange 2013-2017. On the other hand, leverage had negative effect on
the tax avoidance at pulp and paper manufacturing companies which were listed on Indonesia Stock Exchange
(IDX) 2013-2017.
Keywords: proftability, leverage, firm size, tax avoidance