PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS, LEVERAGE, UKURAN PERUSAHAAN DAN RETURN ON ASSET TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR

The objective of this study is to examine the effect of institusional ownership, proportion of independent board commissioners, leverage, firm size and return on asset on tax avoidance. Measurement of tax avoidance in this study using multiple measure, Cash Effective Tax Rate (CETR) and Effective Tax Rate (ETR). Using multiple measure aimed to streghten the result of study. This study conducted at the manufacturing companies listed on the Indonesian stock exchange in the observation 2012-2015. 233 companies used as sample that collect by purposive sampling methode. Technic analysis that used in this study is multiple regresion analysis that measured by IBM SPSS statistika 22. The result found that institusional ownership, leverage, firm size and return on asset had simultanous significant impact to tax avoidance. Proportion of independent board commissioners found the different result, both of them not significant influence to tax avoidance. Key Words: Tax Avoidance, Institusional Ownership, Proportion of Independent Board Commissioners, Leverage, Firm Size and Return on Asse