PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) · 2018 · 30 citations · 0 references
BusinessAccountancyFinanceCorporate FinanceCorporate TaxationTax AvoidanceCapital Structure AnalysisCapital Structure DeterminantsCorporate Income TaxProfitability AnalysisCommissioner InfluenceCorporate Tax Rate EffectsDebt-to-equity Ratio AnalysisEffective Tax Rate TestsEquity-to-asset RatioLinear RegressionPurposive ApproachSampling
This research aims to test the influence of profitability, leverage, independent Commissioner, and the size of the company to tax avoidance on mining companies listed on the Indonesia stock exchange in 2014-2016. The independent variable in this study is the Retrun On Assets (ROA), Debt To Equity Ratio (DER), the independent Commissioner, and the size of the company. For the dependent variable in this study using Cash Effective Tax Rate (CETR). The population that used as many as 45 companies, research on samples with a purposive sampling technique that generates a sample of 10 companies with a three-year period in order to conduct research. Analytical techniques used were linear regression analysis. The results of this research show that leverage, independent Commissioner of the company and the size effect on tax avoidance. While profitability has no effect on tax avoidance. Keywords: Profitability, Leverage, Independent Commissioner, Company Size, Tax Avoidance