FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BEI

Abstract

The purpose of this study is to examine the effect of profitability, leverage, capital intensity, and inventory intensity on tax avoidance. This study uses secondary data which was tested using eviews program 10.0. Samples that have been selected by purposive sampling method and selected as many as 66 manufacture companies as a sample from 175 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research on profitability have significantly negative, and the other variables (leverage, capital intensity, and inventory intensity) are not significant to the tax avoidance.