PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Periode 2018)

Abstract

This research aims to find out the effect of firm size, profitability and leverage on company’s value. The type of data used is a secondary data, with the method of collecting documentation data from the IDX website (www.idx.co.id). The object of this research is a manufacture company who has been registered on the Indonesia Stock Exchange period 2018. Sample is taken using a purposive sampling method in companies that publish the required data for this research in their annual reports. From 155 manufacture companies that listed on IDX, only 148 companies who have a complete data to be researched, and there are 148 samples obtained. The statistical test used is the classic assumption test, the feasibility of model test. The result of this research showing that the firm size of the company will not affect tax avoidance. While the two other variables, who took part in the research profitability and the leverage effect simultaneously against tax avoidance.