PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, INTENSITAS ASET TETAP DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015 - 2017)

Abstract

This study aims to examine the factors that affect the company’s tax avoidance using effective tax avoidance as an indicator. There are several factors used in this research consisted of return on assets, leverage, size, capital intensity and institutional ownership. The purpose of this study is to empirically examine whether the return on assets, leverage, size, capital intensity and institutional ownership affect the tax avoidance in manufacturing companies listed in Indonesia Stock Exchange. Population takes as the object of observation amounted to 144 manufacturing companies listed in Indonesia Stock Exchange in the periode 2015-2017. The sample which is used in this research was extracted with using purposive sampling method. After reduces with several criteria, 72 firms are determined as samples. The analysis technique in this study uses a linear regression analysis with help a program named SPPS version 21. The result showed that return on assets, leverage, capital intensity and institutional ownership significantly affect tax avoidance. Meanwhile size does not significantly influence tax avoidance. In this study there are still many limitation and shortcomings namely the effect of independent variables on the dependent variables can only explain by 12.7%. Hence, more independent variables are needed.