PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)

Abstract

This research aims to examine the effect of corporate governance, profitability,
leverage, company size, and sales growth on tax avoidance in manufacturing companies
listed on the Indonesia Stock Exchange in 2015-2017 and this study aims to examine the
effect of independent variables that can significantly affect or not to tax avoidance. The
population used in this study was based on predetermined criteria and a total of 51
companies for 3 years, then the total sample was 153 samples. This study used a
purposive sampling method and tested the hypothesis using multiple linear regression
analysis using SPSS 22 version software. The results of this study show that the
independent variables of profitability have an effect on tax avoidance, and corporate
governance, leverage, firm size and sales growth do not affect tax avoidance. The results
of the coefficient of determination (adjusted R2) of 0.166. This means that the overall
effect of the independent variable on tax avoidance is 16.6% while the remaining 83.4%
is influenced by other independent variables not used in this study.

Keywords : corporate governance, profitability, leverage, company size, sales growth,
tax avoidance.