Penghindaran Pajak Ditinjau dari Profitabilitas, Leverage, Ukuran Perusahaan dan Komisaris Independen

Dinda Asmi Marfu'ah (Universitas Islam Batik Surakarta)
Kartika Hendra Titisari (Universitas Islam Batik Surakarta)
Purnama Siddi (Universitas Islam Batik Surakarta)

EKONOMIS : Journal of Economics and Business
Vol 5, No 1 (2021): Maret

Tax avoidance is a tax avoidance strategy carried out by taxpayers in a legal and safe manner and does not conflict with tax laws. The purpose of this study was to determine the effect of profitability, leverage, company size and independent commissioners on tax avoidance. The research population is Food and Baverage companies listed on the IDX in 2016-2019. Sampling using purposive sampling method obtained a sample of 11 companies with an observation period of 4 years so that a total of 44 samples. Based on multiple linear regression analysis, it is found that profitability and company size have an influence on tax avoidance. Meanwhile, the leverage variable and independent commissioner do not have an effect on tax avoidance.