PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, KOMITE AUDIT, KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI tahun 2018-2020)

Abstract

Tax avoidance is an arrangement to minimize or eliminate the tax burden by considering the tax consequences it causes, and not as a tax violation because the taxpayer's efforts to reduce, avoid, minimize or alleviate the tax burden are carried out in a legal way. The purpose of this study was to determine 1) the effect of profitability on tax avoidance. 2) The Effect of Leverage on Tax Avoidance. 3) The effect of company size on Tax Avoidance. 4) The Effect of Sales Growth on Tax Avoidance. 5) The Effect of Sales Growth on Tax Avoidance. 6) The Influence of Independent Commissioners on Tax Avoidance. This study uses secondary data in the form of audited financial statements originating from the Indonesia Stock Exchange (IDX). The population in this study were mining companies during the 2018-2020 observation period. The sampling technique in this study used purposive sampling method. The data analysis technique used in this research is descriptive analysis, classical assumption test (multicollinearity test, autocorrelation test, heteroscedasticity test and normality test), hypothesis test (F test and t test) and coefficient of determination (R2). The results of the study concluded that: 1) Profitability has a significant positive effect on Tax Avoidance. 2) Leverage has a significant positive effect on Tax Avoidance. 3) Company size has a significant negative effect on Tax Avoidance. 4) Sales growth has a significant positive effect on Tax Avoidance. 5) Audit Committee has an effect on Tax Avoidance, 6) Independent Commissioner has a significant positive effect on Tax Avoidance.