DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKT0R INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA.

(Periode 2012-2016)

Abstract

Tax avoaidance   is an attempt company to minimize the tax expenseof companies without breaking of tax regulation. This reaserch is mean to test the influence of Size, Leverage, Growth Opportunity, and Connection Politic to tax avoidance. The Population is manufacture companies that list on the Indonesian Stock Exchange (BEI) Period 2012-2016. The research sampel consist 22 companies by using technique purposive sampling. The analysis that used is multiple linier. The result of this research showed that size, grow opportunity, and connection politic does not have any influence to tax avoidance, and Leverage have any influence to tax avoidance.