KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Non Logam yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

Abstract

The study aims to determine the effect of the independent variables
namely company size, sales growth, leverage, capital intensity and
independent commissioners on tax avoidance in non-metal
manufacturing companies listed on the Indonesia Stock Exchange in
2016-2018. The total sample of the study was 54 financial statements
of non-metal manufacturing companies which were determined based
on the purposive sampling method. The data collection method used
is the documentation method in the form of financial statements of
non-metal manufacturing companies listed on the Indonesia Stock
Exchange in 2016-2018. Hypothesis testing using multiple regression
analysis with the SPSS 21 program and previously tested classic
assumption. The results of this study indicate that company size, sales
growth and capital intensity effect tax avoidance. While leverage and
independent commissioners have no effect on the tax avoidance