PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAANMANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019

Abstract

Tax avoidance is an effort to reduce or save taxes as long as this is made possible by existing
regulations. This study aims to provide empirical evidence regarding the effect of Profitability,
Leverage, Sales Growth and Corporate Governance on Tax Avoidance. The measurement of Tax
Avoidance in this study uses the Cash Effective Tax Rate (CETR).
The population of this research is all manufacturing companies listed on the Indonesia Stock
Exchange (BEI) for the period 2016-2019. The research sample was obtained using the Purpose
Sampling method where only 14 manufacturing companies listed on the Indonesia Stock
Exchange meet the criteria, so the amount of data used in this study amounted to 56 data. The
data analysis technique used the classical assumption test, namely the multicollinearity test,
autocorrelation test, heteroscedasticity test and normality test. Hypothesis testing uses multiple
regression analysis.
The results of the analysis of this study indicate that profitability, corporate governance have an
effect on tax avoidance. Meanwhile, Leverage and Sales Growth have no effect on Tax
Avoidance