PENGARUH LEVERAGE, PROFITABILITAS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Pada Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)

Indro Krisdiantoro, Anny Widiasmara, Nik Amah

Abstract


This study aims to prove empirically the effect of leverage, profitability, and corporate governance on tax avoidance. The population in this study is the mining company period 2013-2017. The sample selection in this study uses a purposive sampling method with established criteria obtained by 12 companies for 5 years so that the total sample used is 60 data. The type of data used is secondary data obtained from annual reports in the 2013-2017 period. This hypothesis is tested using descriptive test, statistical test, classic assumption test and multiple linear analysis. The results showed that partially Leverage and profitability had no significant effect on Tax Avoidance, Corporate Governance significantly affected Tax Avoidance, simultaneously Leverage, Profitability, and Corporate Governance had a significant effect on Tax Avoidance.
Keywords: Tax Avoidance, Leverage, Profitability, Corporate Governance.


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References


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