PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI

Abstract

This research aimed to examine the effect of profitability, firm size, and leverage on tax avoidance. Tax avoidance, namely a legal action to decrease the tax burden by taking advantge of weak tax law, also did not break the tax law. The research was quantitative with purposive sampling, namely a sample collection with determining criteria. Therefore, it obtained 27 companies form 62 companies in the consumption goods sector listed in Indonesia Stock Exchange (IDX) during the 2015-2019 periods. The data analysis method of this research used multiple linear regression analysis. The result of this research showed that (1) profitability had negative effect on tax avoidance, as high profit received by the company, so that the company is able to manage its tax planning properly, (2) firm size had positive effect on tax avoidance, as large scale componies are able to manage their tax payments so that they are low, (3) leverage did not have any effect on tax avoidance, as the existence of this debt will result in an interest expense that can reduce taxable profit.
Keywords : profitability, firm size, leverage, and tax avoidance