Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Capital Intensity Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017)

Tax Avoidance as a legal manipulation of income that is still in accordance with the provisions of tax legislation to minimize the amount of tax owed. Usually done by utilizing the void or obscurity of the law. This is what provides a potential basis for juridical tax avoidance. The population used in this study are all mining companies listed on the Indonesia Stock Exchange in the periode 2013-2017. The sampling method is purposive sampling according to the criteria that have been determined. The number of samples collected was 90 companies. With the data outliers of 2 companies, the sample will be found 88 companies. The collected data was analyzed using data analysis which was first tested for classical assumptions before testing the hypothesis. Testing the hypothesis in this study uses multiple regression analysis with t test, f test, and adjusted R square. The results of the study show that the variable profitability and leverage affect tax avoidance. This shows that profitability and leverage affect the high and low of companies in tax avoidance. While the variable size of the company and capital intensity does not affect tax avoidance. This shows that the size of the company and capital intensity does not have an impact on the high and low of the company in tax avoidance