PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

(Studi Empiris Pada Perusahaan Manufaktur Subsektor Otomotif yang terdaftar di Bursa Efek Indonesia Periode 2012-2017)

Abstract

Tax Avoidance is a way to avoid paying taxes made by taxpayers who are still in legal tax regulations. This study aims to examine the effect of leverage, institutional ownership, and firm size on tax avoidance in the automotive sub-sector manufacturing companies listed on the Stock Exchange in 2012-2017. The research sample consisted of 9 companies using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of the analysis show that the leverage variable has a significant negative effect on tax avoidance, firm size has a significant positive effect on tax avoidance while institutional ownership does not have a significant effect on tax avoidance.