PEGARUH PROFITABILTAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2014-2018

Abstract

Christine Meidalina Harefa, NPM 022115285, tax accounting. The effect of Profitability, Leverage, and Corporate Governance on Tax Avoidance in Food and Beverage Sub Sector Companies Listed on the Indonesia Stock Exchange in the period 2014-2018. Supervised by Ketut Sunarta and Haqi Fadillah.This research studied aims to examine the effect of profitability, leverage, and corporate governance on tax avoidance. The dependent variable in this study is Tax Avoidance which is proxied by the Effective Cash Tax Rate (CETR). While the independent variables in this study are profitability which is proxied by Return on Assets, Leverage is proxied by Debt to Equity Ratio (DER) and Corporate Governance uses the size of an independent commissioner proxied by the Composition of Independent Commissioners. This research used purposive sampling criteria and double linear regression analysis test.Profitability with the ROA (Return on Asset) indicator has a significant effect on Tax Avoidance. For the variable Leverage with the indicator DER (Debt to Equity Ratio) has a significant effect on Tax Avoidance. Then the Corporate Governance variable that uses the indicator of independent commissioners has no significant effect on Tax Avoidance. (F) Profitability, Leverage, and Corporate Governance have a significant effect on Tax Avoidance. And the results of the test value of the R-square determination coefficient of 11.43 percent while 88.57 percent is influenced by other factors.