Faktor-faktor yang Berpengaruh Terhadap Tax Avoidance (Studi Pada Perusahaan Jasa Keuangan Yang Terdaftar Di Bei Tahun 2011-2015)

Abstract

This study aims to test the influence of profitability, leverage, company size, and independent commissioner towards tax avoidance on a financial service company listed on the Indonesia Stock Exchange (BEI) 2011-2015. Profitability, leverage, company size, and independent commissioner as independent variable that is supposed to influence the dependent variable tax avoidance as measured by Cash Effective Tax Rate (CETR). This research used purposive sampling method and examine by multiple linear regression analysis. Samples were 48 financial service company listed on the Stock Exchange in 2011-2015. The research data using secondary data through the annual audited financial statements. The results of this research showed that (1) Profitability has a significant positive influential on tax avoidance, (2) Leverage has a significant positive influential on tax avoidance, (3) Company Size has no significant influential on tax avoidance, (4) Independent Commissioner has a significant positive influential on tax avoidance.