Pengaruh Profitabilitas, Leverage, Sales Growth, Dan Capital Intensity Terhadap Penghindaran Pajak

Tax is a very important source of income for the country. As for the company tax is a burden that will reduce the income earned. The different interests of the government that want large and sustainable tax revenues are certainly in contrast to the interests of companies that want to pay taxes to a minimum so that companies cause tax evasion both legal and illegal. Tax avoidance is the effort of taxpayers to be able to minimize the tax burden without violating the law. This study aims to analyze and provide empirical evidence of the effect of profitability, leverage, sales growth, and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample used is the financial statements of manufacturing companies in the period 2013-2017. The method of determining the sample from this study was purposive sampling in accordance with predetermined criteria and obtained 124 manufacturing companies with a five-year observation period so that 268 sample units were obtained in this study. The analysis technique used is multiple linear regression. Based on the results of testing multiple linear regression analysis, research shows that profitability and capital intensity have an effect on tax avoidance, while leverage and sales growth have no effect on tax avoidance. Keywords: tax avoidance, profitability, leverage, sales growth, capital intensity