Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur

Abstract

The purpose of this research is to determine the effect of corporate governance, leverage, firm size, and profitability on tax avoidance. This research uses secondary data by collecting data through website (www.idx.co.id) on manufacturing industries listed in Indonesia Stock Exchange for the period 2014-2016. This research use sampel of 42 companies to be sampel and using SPSS version 23.0. Based on research shows that the research results are as follows: (1) Corporate Governance is a significance effect on Tax Avoidance. (2) Leverage, Firm Size, and Profitability is not significance effect on Tax Avoidance. (3) There is joint influence between Corporate Governance, Leverage, Firm Size, and Profitability on Tax Avoidance.