Analisis Tingkat Penghindaran Pajak Pada Perusahaan Manufaktur Di Indonesia

Tax avoidance is mostly done by the taxpayer because it is legal. There are several factors, sales growth, profitability, and firm size. This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. Sampling method used was purposive sampling method with a sample of 60 companies during the observation period of 3 years in a row for a total of 180 samples. The analysis showed that profitability has signifikan effect on tax avoidance. This means that the higher profitability will result in increased tax avoidance. Sales growth and firm size has no effect on tax avoidance. This means that the higher sales growth and firm size will not affect the increase in tax avoidance. Keyword: tax avoidance, sales growth, profitability, and firm siz