Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance

Abstract

The purpose of this research is to analyze and determine the effect of profitability (ROA), firm size, leverage, and the proportion of institutional ownership on tax avoidance.The population that will be used in this research are companies in manufacturing in Indonesia that have go public or are listed on the Indonesian Stock Exchange during 2015-2017. This study uses Eviews 9.0 with purposive sampling method, obtained 147 units of analysis from 49 companies that have met the sample criteria.The results of this research show that profitability, leverage, and the proportion of institutional ownership have an influence on tax avoidance, while firm size does not have an influence on tax avoidance