PENGARUH KOMITE AUDIT, CAPITAL INTENSITY RATIO, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2018)

Abstract

This study aims to examine effect of audit committee, capital intensity
ratio, leverage, size of companies on tax avoidance in manufacturing companies
that listed in the Indonesia Stock Exchange Period 2016-2018. The data used in
this research a secondary data that obtained from company’s annual report
and/or financial report. The number of samples 25 companies that are determined
by purposive sampling method. The data analysis technique used in this research
is descriptive statistical analysis of multiple linear regression analysis using
Statistical Product and Service Solution (SPSS) version 22.0 for Windows as a
data processing software program. The results of this study indicate the audit
committee, leverage, and size of companies have significant effect on tax
avoidance, while capital intensity ratio does not have significant effect on tax
avoidance. Based on calculation of coefficient determination (R²) was 0,178. audit
committee, capital intensity ratio, leverage, size of companies on tax avoidance
simultaneously giving effect was 17,8%. While the remaining 82,2% influenced by
other independent variables that are not observed in this research.

Keywords : Audit Committee, Capital Intensity Ratio, Leverage, Size Of
Companies, Tax Avoidance.