Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Corporate Social Responsibility Dan Kepemilikan Institusional Terhadap Tax Avoidance

The Effect Of Leverage, Profitability, Company Size, Corporate Social Responsibility And Institutional Ownership On Tax Avoidance

Penelitian ini bertujuan untuk mengetahui pengaruh Penghindaran Pajak. Variabel bebas dalam penelitian ini adalah Leverage (X1), Profitabilitas (X2), Ukuran Perusahaan (X3), Tanggung Jawab Sosial Perusahaan (X4), Kepemilikan Institusi (X5), sedangkan variabel terikatnya adalah Penghindaran Pajak pada perusahaan manufaktur di Bursa Efek Indonesia. Tukar untuk periode 2018. -2019. Metode purposive sampling digunakan sebagai metode pengambilan sampel, sehingga diperoleh sampel sebanyak 94 perusahaan. Teknik analisis data menggunakan regresi linier berganda dilakukan dengan pengolahan data menggunakan SPSS versi 22 yang dijalankan pada media komputer. Berdasarkan hasil penelitian yang telah dilakukan diketahui bahwa Leverage, Profitabilitas, Ukuran Perusahaan, Corporate Social Responsibility, dan Kepemimpinan Institusional tidak berpengaruh signifikan terhadap Penghindaran Pajak pada perusahaan manufaktur di Bursa Efek Indonesia periode 2018-2019

This study aims to determine the effect of Tax Avoidance. The independent variables in this study are Leverage (X1), Profitability (X2), Company Size (X3), Corporate Social Responsibility (X4), Institutional Ownership (X5), while the dependent variable is Tax Avoidance in manufacturing companies on the Indonesia Stock Exchange for the 2018 period. -2019. Purposive sampling method was used as a sampling method, in order to obtain a sample of 94 companies. The data analysis technique using multiple linear regression was carried out by processing data using SPSS version 22 which was run on computer media. Based on the results of research that has been conducted, it is known that Leverage, Profitability, Company Size, Corporate Social Responsibility, and Institutional Leadership have no significant effect on Tax Avoidance in manufacturing companies on the Indonesia Stock Exchange for the 2018-2019 period