PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE
(Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang Terdaftar pada Bursa Efek Indonesia Periode 2012-2016)
Keywords:
Managerial Ownership, Leverage, Sales Growth, Profitability, Dividend PolicyAbstract
Tax avoidance is an effort to minimize the tax burden in a way that is legal by exploiting the weaknesses of tax law. This study aimed to examine the effect of profitability, leverage, audit committee, managerial ownership, and institutional ownership to tax avoidance at consumer goods industry sub sector of manufacturing company listed in Indonesia Stock Exchange (IDX) period 2012-2016. The type of data used is quantitative data obtained from the secondary data source that is financial statement from the official website www.idx.co.id obtained by 10 companies. The analysis method used is multiple linear regression analysis and processing data using SPSS 20.0 for windows. The analysis result showed that profitabilty has an effect to tax avoidance meanwhile leverage, audit committee, managerial ownership, and institutional ownership have not an effect to tax avoidance.
