PENGARUH INTENSITAS ASET TETAP, PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK
(Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI periode 2013 - 2016)
Keywords:
Fixed asset intensity, profitability, leverage, sales growth and audite committee to tax avoidance.Abstract
This study aims to examine the effect of fixed asset intensity, profitability, leverage, sales growth and audite committee to tax avoidance. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange period 2013-2016. The sample was chosen by using purposive sampling method. The total sample used in this study amounted to 59 manufacturing companies with a research period of 4 yars. Data analysis techniques use multiple linear analysis. The method of analysis used in this study is multiple regression processed using SPSS version 20.0. The results of this study indicate that fixed asset intensity, profitability, sales growth and audite committee have no significant effect on tax avoidance. Leverage has a significant negative effect on tax avoidance.
