PENGARUH FAKTOR CORPORATE GOVERNANCE, INTENSITAS ASET TETAP DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE

Abstract

Tax is one of the country’s main source which forceful. Therefore, Tax reveneu becomes the biggest contribution
to state reveneu and expenditure. For the company, tax is concedered cost that reduced the company’s profit.
This make the company look at ways to reduce tax cost. This research aimed to examine the effect of institutional
ownership, independent commisionaire, audit quality, fixed assets intensity and return on assets on tax
avoidance. This research was quantitative. The population of this was state-owned enterprise (BUMN) which
were listed on The Indonesia Stock Exchange (IDX), while the sample used purposive sampling technique with
11 companies in 2013-2017 periods. The data type was a documentary taken from secondary data. Furthermore,
the data analysis technique of this research used multiple linier regressions with SPSS 22. The result of this
research showed that: (1) institutional ownership did not affect the tax avoidance; (2) independent
commissionaire did not affect the tax avoidance; (3) audit quality did not affect the tax avoidance; (4) fixed
assets intensity had significant and positive effect on the tax avoidance due to the depreciation burden attached
to the fixed assets; (5) return on assetshad positive and significant effect on the tax avoidance.
Keywords: corporate governance,fixed asset intensity,return on assets,tax avoidance.