PENGARUH UKURAN PERUSAHAAN, LEVERAGE, INTENSITAS PERSEDIAAN DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK (Studi Kasus pada Perusahan Manufaktur yang Terdaftar di BEI Tahun 2015-2017)

Abstract

This study aims to analyze the effect of firm size, leverage, inventory
intensity and intensity of fixed assets on tax avoidance in manufacturing
companies listed on the Indonesia Stock Exchange in 2015-2017. This research
uses secondary data, namely annual reports that can be accessed from the
Indonesia Stock Exchange website www.idx.co.id. The population in this study
were 152 manufacturing companies. The sampling method used in this study was
purposive sampling. Based on this method a sample of 54 companies was
obtained, with a research period of 3 years. Thus, the amount of data used
amounts to 162 observation data. Analysis of the data used in this study is
multiple regression analysis and test coefficient of determination (R2 test). Before
the analysis of the data is carried out, first a classic assumption is tested to test
the feasibility of the data.The results of this study indicate that the variable size of
the company does not have a significant effect on tax avoidance. Meanwhile, the
leverage variable and the intensity of fixed assets have a significant negative
effect on tax avoidance. And inventory intensity variables have a significant
positive effect on tax avoidance.
Keywords : tax avoidance, company size, leverage, inventory intensity, and fixed
asset intensity