Pengaruh Return On Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal Dan Koneksi Politik Terhadap Tax Avoidance

Abstract

This research aims to test the influence of Return on assets (ROA ), leverage (LEV) , the size of the company ( SIZE ) , compensation for loss of fiscal ( RFIS ) , and political connections (KONEKS ) against tax avoidance ( Y ) \nThis research is the whole of the population manufacturing company registered in Bursa Efek Indonesia (BEI) starting in 2011 to 2013 .This study using a sample with purposive nonprobability sampling techniques of sampling .Test data analysis using the technique is classic multikolinieritas test , autokorelasi test , test and test heteroskedastisitas normality .Testing the hypothesis of double use of regression analysis \nThe results of research concluded that the return on assets not impact on tax avoidance demonstrable value obtained with a sig = 0,582 > 0,05; leverage effect on tax avoidance demonstrable value obtained with a sig = 0,005 < 0,05; the size of company tax avoidance evidenced by the influential tehadap obtained the value of a sig = 0,043 < 0,05; compensation fiscal not impact on tax avoidance demonstrable value obtained with a sig = 0,612 > 0,05; connection political no impact on tax avoidance demonstrable value obtained with a sig = 0,285 > 0,05

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