Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan pada Tax Avoidance

Ni Ketut Rai Riskatari · I Ketut Jati

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

Tax avoidance is an effort made by taxpayers to reduce tax debt legally by utilizing loophole from tax regulations. Tax avoidance is a unique and complicated problem, on the one hand tax avoidance is allowed but on the other hand tax avoidance is not desired by the government. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The sample selection in this study uses a purposive sampling technique with predetermined criteria and a sample of 22 companies is obtained. The data analysis technique used is multiple linear regression analysis. The hypothesis testing method uses a significance level of 5 percent. Based on the results of the study indicate that the profitability variable has a negative effect on tax avoidance, leverage variable has a positive effect on tax avoidance and company size has a positive effect on tax avoidance. Keywords: Tax Avoidance; Profitability; Leverage; Firm Size.

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2017PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE 2015PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE DAN SALES GROWTH PADA TAX AVOIDANCE 2016PENGARUH KOMITE AUDIT, PROPORSI KOMISARIS INDEPENDEN, DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE 2018Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance 2016Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik terhadap Tax Avoidance 2017PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS PADA TAX AVOIDANCE 2017PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN KONEKSI POLITIK PADA TAX AVOIDANCE

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