PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Abstract

This research aimed to examine the empirically related effect of leverage, profitability, firm size, the proportion of managerial ownership, the proportion of institutional ownership, on tax avoidance. This research was a quantitative method i.e., the research population taken from all manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2015 until the 2019 period. Furthermore, the research sample collection technique used the purposive sampling method that was the sample used from the population with determining criteria with a selective population was 321, consisting of 52 in 2015, 55 in 2016, 59 in 2017, 83 in 2018, and 72 in 2019. The theoretical basis of this research used agency theory. The research result showed that the leverage variable was acceptable or those variables had a positive effect on the tax avoidance. Profitability was accepted or had negatively affected the tax avoidance. Meanwhile, firm size wasrejected or did not affect the tax avoidance. Moreover, the proportion of institutional ownership was rejected or did not affect the tax avoidance.