Pengaruh Profitabilitas, Umur Perusahaan, Ukuran Perusahaan Dan Capital Intensity Terhadap Tax Avoidance

Abstract

Tax avoidance is legal tax avoidance efforts and safe for taxpayers because done in ways that don’t violate and not contrary with taxation provisions, where is the method and the technique used tent to exploit weeknesses which is included in the taxation provisions. This research aims to determine influence of profitability, firm age, firm size and capital intensity to tax avoidance. Population of this research is basic industrial sector manufacturing companies and registered chemistry in Indonesia stock exchange period 2015-2018 as many as 62 companies. This research using method purposive sampling and getting as many as 25 companies to used as a sample. Data in this research analyzed using multiple linear regression analysis methods and processed using the program SPSS version 21. Result of this research shows that profitability has a significant negative effect on tax avoidance, firm age has a significant positive with tax avoidance meanwhile firm size and capital intensity has not significant to tax avoidance.