Pengaruh pertumbuhan penjualan, intensitas modal, leverage dan kepemilikan institusional terhadap Tax avoidance pada perusahaan pertambangan Yang terdaftar di bei

Tax avoidance is an effort made by personal taxpayers and corporate taxpayers to avoid taxation by not violating the Tax Law. This study aims to examine the effect of sales growth, capital intensity, leverage and institutional ownership on tax avoidance. Tax avoidance is usually done by companies to reduce or even eliminate the tax debt that companies must pay by utilizing the weaknesses contained in the provisions of taxation. Tax avoidance in this study is measured by Effective Tax Rate (ETR). The subject of this study used a mining company listed on the Indonesia Stock Exchange period 2012-2016. The data used in the form of secondary data which is the taste of annual financial statements. The sampling technique used in this study was purposive sampling, so that 26 mining companies were obtained which were in accordance with the criteria. Data analysis techniques used in this study are descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that sales and leverage growth significantly influence tax avoidance, while capital intensity and institutional ownership have no effect on tax avoidance. Keyword : Tax avoidance, sales growth, capital intensity, leverage, institutional ownership