Abstract
This study aims to find out and test the effect of Profitability with Proxy Return on Assets (ROA), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) to Tax Avoidance with research samples to be tested in population research are manufacturing companies listed on the Jakarta Stock Exchange with sub Food and beverages from 2014 to 2017 through secondary data collection collected from the company's financial statements. The method used in selecting samples is purposive sampling. The basic criteria for sampling companies used are: (1) Food and Beverage sub-manufacturing companies listed on the Jakarta Stock Exchange from 2014 to 2017. (2). Companies that publish financial statements from the year under study. The reason for choosing food and beverage sector manufacturing companies is because the achievement of tax revenues from this sector every year has fluctuated or fluctuated, and companies in this sector have survived in the current economic crisis. The data obtained is processed by multiple linear regression analysis using SPSS statistical tools, with the output target to be achieved in this study can be published in international journals. Based on the results of the analysis and discussion that has been done, it can be concluded that profitability is partially Profitability has a significant influence on tax avoidance. Partially Debt to Asset Ratio (DAR) Debt to Asset Ratio (DAR) has a significant influence on tax avoidance. Debt to Equity (DER) partially Debt to Equity (DER) does not have a significant effect on tax avoidance. Simultaneously that there is an influence between Profitability, Debt to Asset Ratio (DAR), and Debt to Equity (DER) on Tax Avoidance in the Food and Beverage Sub-Sector Manufacturing Industry company listed on the Stock Exchange in 2014-2017. Key Word : Profitability of Return on Assets (ROA), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Tax Avoidance DOI : 10.7176/EJBM/11-16-13 Publication date :June 30th 2019
Highlights
IntroductionThat the Government, especially in the field of the Minister of Finance and the Directorate General of Taxation, is one of the government departments tasked with seeking internal state revenues
The design of this study is to examine the effect of profitability which is influenced by Return On Assets (ROA) and leverage that is proxied by Debt To Asset Ratio (DAR) and Debt to Equity Ratio (DER) to tax avoidance in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014 up to 2017
Based on the t test the Profitability variable has a tcount of 2.438 greater than ttable 2.05954 with a significant value of 0.027 smaller than the significant value that has been determined which is 0.05. This shows that Ha1 is accepted and Ho2 is rejected which can mean that partially Profitability has a significant influence on tax avoidance
Summary
That the Government, especially in the field of the Minister of Finance and the Directorate General of Taxation, is one of the government departments tasked with seeking internal state revenues. In seeking state revenue from taxes that have been budgeted, the Directorate General of Taxes must try to adjust government policies such as tax regulations and must be able to keep up with the rhythm of the development of the taxpayer's business. Many Government efforts are made to increase this Tax Revenue, such as implementing tax reforms consistently and continuously, improving services to taxpayers in the form of ease of reporting, payment, and ease of access to tax information, improving the effectiveness of counseling and public relations in order to increase mand atory awareness and compliance taxes, increase the extensification, intensification, and enforcement of tax laws, improve the effectiveness of inspection and collection, increase the capacity of the Directorate General of Taxes (DGT) which includes strengthening human resources, information technology, and budgets, utilizing the results of tax amnesty policies, namely expanding the tax base and increasing tax compliance and identifying and www.iiste.org extracting tax potential with international cooperation, as well as implementing financial information disclosure programs for tax purposes.
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