Analisis Pengaruh Leverage, Profitabilitas, Corporate Social Responsibility, Dan Good Corporate Governance terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2015)

Abstract

This research aims to analyze the effect of leverage, profitability, corporate social responsibility, and good corporate governance on tax avoidance. Tax avoidance are dependent variable on this research. Tax avoidance are measured by cash effective tax rate (CETR). The independent variables in this research are leverage, profitability, corporate social responsibility, and good corporate governance are proxied with institutional ownership and independent commissioner. The sample of this research was 123 manufactur companies listed in Indonesia Stock Exchange (BEI) for the years 2013-2015. This research used purposive sampling criteria. This data analysis is done by classical assumption test and double linier regression analysis test. The results of this research show that profitability has a negative significant effect on tax avoidance, while leverage, corporate social responsibility, institutional ownership, and independent commissioner haven’t negative significant effect on tax avoidance.