PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Infrastruktur, Utility dan Transportasi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2018).

RAHMAYANI, HARDILLA (2019) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Infrastruktur, Utility dan Transportasi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2018). Diploma thesis, Universitas Islam Riau.

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Abstract

Tax Avoidance is a tax avoidance strategy and technique that is carried out legally and safely because it does not conflict with taxationprovisions. The method and technique used is to take advantage of the weaknesses (gray area) contained in the laws and tax regulations themselves. This study aims to prove empirically the influence of company size, leverange, profitability and corporate social responsibility on tax avoidance The population used in this study is the Infrastructure, Utilities and Transportation Sector companies listed on the Exchange in 2017-2018. The sample selection uses purposive sampling then based on the criteria for selecting sample companies in the Infrastructure, Utilities and Transportation sectors listed on the Indonesia Stock Exchange. as many as 27 companies. The type of data used in this study is secondary data, the data collection method uses the documentation method. The data analysis method used is multiple linear regression analysis using the SPSS 22 for windows program. The results of the study concluded that: (1)company size affects tax avoidance. (2)leverage has no effect on tax avoidance. (3)profitability has no effect on tax avoidance. (4)corporate social responsibility does not affect tax avoidance. (5)company size, leverage, profitability, and corporate social responsibility do not affect tax avoidance

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