Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Intensitas Modal, Dan Leverage Terhadap Penghindaran Pajak

The purpose of this study is to examine the effect of company size, sales growth, capital intensity, and leverage on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample used is the financial statements of manufacturing companies in the period 2014-2018. The method of determining the sample from this research is purposive sampling in accordance with predetermined criteria and obtained 124 manufacturing companies with an observation period of five years to obtain 232 sample units in this study. The analysis technique used is multiple linear regression. Based on the test results of multiple linear regression analysis using SPSS. The results of this study indicate that company size has an effect on tax avoidance, while sales growth, capital intensity, and leverage have no effect on tax avoidance. Keywords : Company size, sales growth, capital intensity, leverage, and tax avoidanc