Tax Avoidance: Faktor-Faktor yang Mempengaruhinya (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015)

Abstract

Tax avoidance is a strategy and technique to avoid paying tax in the realm of tax law. This study aims to examine the the effect of audit committee, leverage, return on asset, and company size to tax avoidance. Population from this study is manufacture companies listed on the Indonesia Stock Exchange for the period 2012-2015. The sample was determined by purposive sampling method in order to get a sample size of 103 datas. Data were analized by multiple linear regression. The result of this study indicate that (1) audit committee has a significant effect on tax avoidance; (2) leverage hasn’t significant effect to tax avoidance; (3) return on asset has a significant effect to tax avoidance; and (4) company size hasn’t significant effect to tax avoidance.This result were consisten to previous studies of Dewi dan Jati (2014); dan Maharani dan Suardana (2014); Cahyono dkk (2015); Swingly dan Sukartha (2015); Kurniasih dan Sari (2013); prakosa (2014).