PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KERAMIK PORSELIN DAN KACA

Abstract

Tax is an obligation that must be carried out by Indonesian citizens as individuals or entities towards the state in order to support the prosperity of the people. Taxes are important for the state and have a compelling nature to support all the state's needs, for example implementing development. However, collecting this tax is considered by the company as a burden because it can disrupt the balance of life in the company. Therefore, this can make a company take a decision to carry out tax avoidance, because it is considered a burden by the company. This research aims to determine the effect of profitability, Leverage and company size on tax avoidance. In this research, the independent variables included are profitability, Leverage and company size. Meanwhile, the dependent variable is tax avoidance. The method used in this research was purposive sampling, with a total sample of 4 companies in a period of 5 consecutive years and the sample used was 20 samples. The analysis technique used in this research is a multiple linear analysis technique. Based on the results obtained from research observations, it is known that profitability and Leverage influence tax avoidance. Meanwhile, company size has no effect on tax avoidance. Simultaneous results show that profitability, Leverage and company size influence tax avoidance. Based on the results of Adjusted R Squared, the independent variable influences tax avoidance by 17.9%, while 82.1% is influenced by other variables and factors that are not in this study.