Pengaruh Return On Assets, Leverage, Ukuran Perusahaan, Capital Intensity Dan Kualitas Audit Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Food And Beverages Yang Terdaftar Di Bei Tahun 2012-2016)

Tawang, Fauzia Ahmad (2018) Pengaruh Return On Assets, Leverage, Ukuran Perusahaan, Capital Intensity Dan Kualitas Audit Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Food And Beverages Yang Terdaftar Di Bei Tahun 2012-2016). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine the effect of return on assets, leverage, size, capital intensity and audit quality on tax avoidance. The population of this study was food and beverages companies listed on IDX in 2012 until 2016. The sample was chosen by purposive sampling method an obtained 10 companies with 50 observations. The data used was secondary data obtained from www.idx.co.id. Data was analyzed by multiple linier regression analysis with SPSS program 22 version. The results showed that audit quality has effect on tax avoidance. Unfortunately, this study failed to prove that the return on assets, leverage, size, and capital intensity affects tax avoidance. The results of determination (R) showed that variables of return on assets, leverage, size, capital intensity and audit quality on tax avoidance amounted to 25,9% while the remaining 74,1% was affected by other variables.

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