ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR  DI  BURSA EFEK INDONESIA

Novia Thasya Kristiani; Budi Artinah; Supriyadi .

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Novia Thasya Kristiani, Budi Artinah, Supriyadi .

Abstract

This research aims to obtain empirical evidence evidence of capital intensity, leverage, institutional ownership, independent commisioner, firm size, and audit committee towards tax avoidance of mining companies listed on Indonesia Stock Exchange. Tax avoidance in this research measured using effective tax rate. This research was a study with a quantitative approach and the data used were the secondary data. The population of this research are 42 companies and the sample of this research are 8 companies used purposive sampling technique. The data was analyzed using multiple linear regression with Statistical Product and Service Solution (SPSS) software. The results of this research showed that independent variables capital intensity, leverage, institutional ownership, independent commissioner, firms size and audit commitee simultaneously have significant effect on tax avoidance. As partially capital intensity, leverage, institutional ownership, independent commissioner, firm size have significant effect on tax avoidance. While audit committee has not significant effect on tax avoidance.

Keywords

tax avoidance, capital intensity, leverage, corporate governance, firm size

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