PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia)

This study aims to empirically analyze the effect of profitability, leverage, capital intensity and inventory intensity on tax avoidance. The object of this study is the mining sector companies listed on the Indonesia Stock Exchange in 2016-2018. Samples were obtained from 18 firms using a purposive sampling method. The data were analyzed using descriptive statistical tests, classic assumption test, multiple regression analysis, and hypothesis testing. The results of this study indicate that profitability, leverage, capital intensity, and inventory intensity do not simultaneously influence tax avoidance. This study concludes that profitability, leverage and inventory intensity does not affect on tax avoidance. But, capital intensity influences on tax avoidance