Pengaruh Intensitas Modal, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance Periode 2014-2017

Tax is one component of costs that reduces profits for companies, so companies tend to avoid tax by doing tax avoidance in order to minimize tax payments. This study aims to determine the effect of capital intensity, leverage, firm size, and sales growth on tax avoidance with the research subjects, namely manufacturing companies in 2014-2017 listed on the Indonesia Stock Exchange (IDX). This study uses secondary data obtained from the IDX website, www.idx.co.id and the official website of the company concerned. Sampling in this study used a purposive sampling method, so that 496 company samples were obtained for four years, 2014-2017. The data analysis technique used in this study is multiple linear regression. The results showed that leverage and sales growth had a significant effect on tax avoidance, while capital intensity and firm size did not significantly effect on tax avoidance. Keywords : Effective Tax Rate (ETR), Tax Avoidance, and Manufacturing Compan