Pengaruh Keuangan Perusahaan Terhadap Penghindaran Pajak pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to determine whether the return on assets, leverage and Company Size affect tax avoidance in BUMN company listed on the Indonesia Stock Exchange. This type of research is a causal associative. The population in this research is BUMN company that is 22 companies, using sampling technique is purposive sampling chosen based on following criteria, company issuing audited financial statements, having complete financial report during research and not experiencing loss during year 2012-2016 , then obtained 16 BUMN companies listed on the Indonesia Stock Exchange period 2012-2016 which became the sample research. The type of data used is quantitative data with the data source is secondary data. Technique of collecting data in this research is literature study and documentation technique. Data analysis technique used in this research is multiple linear regression analysis using SPSS 17.0 (Statistic Product and Services Solution) software for windows and classical assumption test. Independent variables used in this research are Return On Asset (ROA), Leverage (LEV ), Company Size (SIZE), while Tax Avoidance as the dependent variable. The results showed that partially, the variable Return On Asset has no significant effect on tax avoidance, partially Leverage variables significant effect on tax avoidance, partially variable Size Company significant effect on tax avoidance.