PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Pada Perusahaan Manufaktur Industri Barang Konsumsi yang Terdaftar Di BEI Periode 2015 – 2019)

Abstract

The purpose of this study was to determine the effect of Company Size, Profitability, Leverage and Institutional Ownership both simultaneously and partially on Tax Avoidance proxied by Cash Effective Tax Rates (CETR). The data used are existing sources, both internal and external, and data can be accessed via the internet and information publication. The data used are the financial statements of manufacturing companies subsector consumer goods industry listed on the Indonesian Stock Exchange (IDX) for the period from 2015 – 2019. The sampling technique used in this study was purposive sampling, with 24 samples of manufacturing companies subsector consumer goods industry. The data analysis method uses multiple linear regression. The results shows that the variabel company size, profitability, leverage and institusional ownership has a simultan significant on tax avoidance. Variabel company size, profitability and institutional ownership has a significant effect on tax avoidance. While leverage has no significant effect on tax avoidance.