FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGHINDARAN PAJAK PERUSAHAAN

Abstract

This research aims to examine the influence of profitability, leverage, firm size, independent commissioner, and sales growth against tax avoidance in companies. Tax avoidance is measured using the Cash Effective Tax Rate. The independent variablesare profitability (ROA), leverage (DER), firm size, independent commissioner, and sales growth whereas the dependent variable is tax avoidance. The sample of this research is obtained by using purposive sampling method at manufacturing company which listed in Indonesia Stock Exchange (BEI) in 2013-2016 period and based on sample criterion that has been determined then obtained sample 44 manufacturing company period 2013-2016, during 4 years of observation, 176 annual reports have been analyzed. Data analysis in this research use multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) application. The results of this research indicates that (1) profitability(ROA) has a negative influence on tax avoidance, (2) leverage(DER) has no influence on tax avoidance, (3) firm size has no influence on tax avoidance, (4) independent commissioner has no influence on tax avoidance, (5) sales growth has a negative influence on tax avoidance.
Keywords: profitability, leverage, company size, independent comissioner, sales growth.