Record Detail

Pembimbing : R. Luki Karunia -- The purpose of this research is to find out the effect between company size, corporate social responsibility and leverage factors in influencing tax avoidance of manufacturing company on consumer goods sector for period 2014-2017. This research use data from 2014-2017 with sample of 23 companies. The data analysis method used is panel data regression . Research engaged SPSS 21 as a software of data processing. The data is taken from secondary data, i.e. library, internet and other source. Based on the research there are four findings in this research. There is a significantly effect from company size and corporate social responsibility in influencing tax avoidance, while leverage does not have an influence on tax avoidance. But, in simoultaneously test it can be seen that company size, CSR and leverage have an effect to tax avoidance. The ability of independent variable to explain the dependent variable as a whole 13,3% and the rest of 86,7% is determined by other variable from outside this regression model equation.