PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS, STRUKTUR KEPEMILIKAN DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016)

This study aims to prove empirically whether leverage, company size, profitability, ownership structure and audit committee influences tax avoidance. With greater leverage, company size, profitability, ownership structure and audit committees will be more simultaneously significant or partially to tax avoidance. In this research, the test model used is multiple linear regression. The object used is a manufacturing company listed on the Indonesia Stock Exchange in 2016. The data used is secondary data sourced from the official website www.idx.co.id. The result of this research is firm size variable and institutional ownership which is indicator of ownership structure having a significant effect on tax avoidance7. Variable leverage, proftability and audit committees have no significant effect on tax leverage