PENGARUH KONSERVATISME, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

Camelia Mayang Susanti (PT Red Hat Indonesia)

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Vol. 13 No. 2 (2018): JULI

The objective of this study is to examine the effect of Accounting Conservatism, Leverage, Size, Capital Intensity Ratio, Inventory Intensity Ratio, and Profitability Against Tax Avoidance. The population of this study is Manufatur Company listed on the Indonesia Stock Exchange in 2013-2017. The sampling method used is Purposive sampling method and the sample of this study is 121 sample. The data collection is conducted by www.idx.co.id .The results showed that the variables of Accounting Conservatism, Leverage, Size, Capital Intensity Ratio, and Inventory Intensity Ratio had no effect on the  Tax Avoidance, while the independent variable Profitability had a significant negative effect on Tax Avoidance.