Ukuran Perusahaan, Umur Perusahaan, Pertumbuhan Penjualan, Kepemilikan Manajerial dan Penghindaran Pajak

Abstract

Companies avoid tax in order to minimize the company's tax burden by utilizing loopholes in tax regulations. This research investigate the influence firm size, firm age, sales growth, and managerial ownership to tax avoidance. The population of this research is Non Service companies listed on the Indonesian Stock Exchange for period 2014-2018.The number of samples used in this study were 365 samples based on the purposive sampling method. The data analysis technique in this study is quan- titative analysis by using multiple linier regression method. The results of this study indicate that partially the variable firm size, firm age, and sales growth have a posi- tive affect on tax avoidance in sample companies, while the managerial ownership do not affect on tax avoidance in sample companies. A limitation in this study is the ETR proxy which cannot distinguish between tax avoidance, government tax preferences, or tax lobbying activities. In addition, the measurement of profit based on accounting income cannot describe tax avoidance directly.