Abstract
This study aimed to identify the effect of the independent variable capital intensity (CAPR), return on assets (ROA), debt to asset ratio (DAR), and the size of the company (SIZE) on tax avoidance (CETR) as dependent variable. This study tested using multiple linear regression analysis with the SPSS 25 program with a causality and comparative approach using cross sectional data. The results of the study in 2015 showed that the capital intensity and debt to asset ratio does not affect on tax avoidance, while return on assets and company size have significant negative effect on tax avoidance. In 2017, showed that the capital intensity, debt to asset ratio, and company size does not affect on tax avoidance, while return on assets has a significant negative effect on tax avoidance. Hypothesis testing results indicate that the independent variables simultaneously in 2015 and 2017 affect the dependent variable.
Highlights
One of the nation's independence visible manifestation of the progress of national development
Joko Widodo (Jokowi) as 7th of President of the Republic of Indonesia, national development in infrastructure and property to be one of the featured programs Jokowi administration, such as a million homes program to meet the residential needs of Indonesian society
The results showed there was no influence between company size and legal tax avoidance, which means that tax obligations for both small and large companies no longer make the company's main focus on tax avoidance
Summary
One of the nation's independence visible manifestation of the progress of national development. The phenomenon the government has set Government Regulation No 34 in 2016, amendments to Government Regulation No 71 in 2008 concerning the new Final Income Tax rate on income from the transfer of title to land and buildings, and the binding sale and purchase agreement for land and buildings. This regulation shall determine the amount of income tax from the sale of a house or land that is lower than the previous regulation of rates of 5% to 2.5% and came into force after 30 days from the date of enactment which falls on September 8, 2016
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