Pengaruh Profitabilitas, Leverage, Dan Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2009-2012)
Abstract: Tax avoidance is the
company's arrangements to minimize or eliminate the tax burden of the tax due
consideration thereof . This study aims to test and provide empirical evidence
of the influence of profitability , leverage and corporate governance to
corporate tax avoidance.
This study classified the type of research that is causative . The
population in this study is the Registered Manufacturing companies in Indonesia
Stock Exchange in 2009 until 2012 . Election samples by purposive sampling
method . The data used in this research is a secondary data obtained from
www.idx.co.id. Data collection techniques with engineering documentation . Data
were analyzed using multiple regression analysis with SPSS 16.0.
The results show that : 1 ) profitability ( X1 ) as measured by return on
assets ( ROA ) has a significant negative effect on Tax avoidance ( Y ) , 2 )
Leverage ( X2 ) as measured by the debt -equity ratio ( DER ) has no
significant effect Tax avoidance is positive ( Y ) , and 3 ) corporate
governcance as measured by the proportion of independent directors (COM ) has
no significant positive effect on Tax avoidance (Y) . For further research
should add other variables that affect tax avoidance companies including
ownership structure , company size , and the audit committee.
Penulis: Wirna Yola Agusti
Kode Jurnal: jpakuntansidd140714
