The Affect of Profitability, Leverage and Firms Size against Tax Avoidance

Chamdun Mahmudi, Ayu Ade Oktaviani, Muhammad Ali, Andi Kusumawati and Zummratul Meini

Phenomena of transfer pricing, used capital of debt, and financial conditioan to be background of this research. Purpose of research to aknowledgement the affect of profitability was measured by return on asset (ROA), leverage was measured by debt to equity ratio (DER), and size of firms was measured by total asset influenced toward tax avoidance was measured by cash effective tax rates (CETR). Sample of the research provided by manufacturing firms listed in Indonesia Stock Exchange (IDX) for the period of 2015 to 2018. Data was selected by purposive sampling method, total sample for this research are 47 manufacturing company for the periode of 4 years. Analisis methode used double linier regresion. Result of research profitabilitity impact toward tax avoidance, leverage and size of company have no impact toward tax avoidance, and simultaneously together all indedendent variable have impact toward tax avoidance.

Volume 12 | Issue 5

Pages: 474-477

DOI: 10.5373/JARDCS/V12I5/20201963