Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional terhadap Tax Avoidance

Mardiah Nursari, Diamonalisa Diamonalisa, Edi Sukarmanto

Abstract


This study aims to obtain empirical evidence on the influence of profitability, leverage, institutional ownership of tax avoidance measures. Research method used in this research is descriptive analysis method and quantitative method by using multiple regression analysis. This research uses sample data of manufacturing company of chemical sub sector listed in Indonesia Stock Exchange (IDX) during period 2009-2016. Sampling method used is purposive sampling method. After the selection is based on purposive sampling method, there are 5 manufacturing companies of chemical sub sector that meet the sample criteria needed with observation period for 8 years, so that obtained 40 observation. The results of this study show that Profitability has no significant negative effect on tax avoidance, Leverage has a significant positive effect on tax avoidance, Institutional ownership has a significant positive effect on tax avoidance. The researcher suggested that further research can examine tax avoidance in all sectors so that the research result can be more general.


Keywords


Profitability, Leverage, Institutional ownership, and tax avoidance

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DOI: http://dx.doi.org/10.29313/.v0i0.8397

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