Pengaruh Leverage, Ukuran Perusahaan, Likuiditas, Profitabilitas, Dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Indeks Kompas 100 Yang Terdaftar Di Bei 2015-2016)

Siahaan, Iin Elizer (2018) Pengaruh Leverage, Ukuran Perusahaan, Likuiditas, Profitabilitas, Dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Indeks Kompas 100 Yang Terdaftar Di Bei 2015-2016). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine the effect of leverage, firm size, liquidity, profitability, and independent commissioner to tax avoidance. The population used in this study is a compass 100 index company listed on the BEI or Indonesia Stock Exchange 2015-2016. The sample is determined by purposive sampling method and obtained sample of 60 companies with a total of 120 observations. The type of data used in this study is secondary data obtained from the website www.idx.co.id and company website respectively. Data analysis was done by multiple regression analysis. Hypothesis testing used is t test and F test using SPSS program version 23.Result of t test of research indicate that leverage, profitability and liquidity influence to tax avoidance. However, this study can not prove that firm size,independent commissioner affect tax avoidance, but simultaneously leverage, firm size, liquidity, profitability, and corporate governance have a significant effect on tax avoidance.

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