Record Detail

Pembimbing: Nazmel Nazir -- The research aims to analyze the effect of firm size, firm age, leverage, profitability, and sales growth on tax avoidance. Data collected are 21 manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017. The analysis method of this research is multiple linear regression. This research used the SPSS program v.21 as the tool for processing data. The results of t-test showed that firm size, profitability, and leverage has a significant effect on tax avoidance (p-value < 0,05). While firm age and sales growth do not affect tax avoidance. Whereas the result of F test showed firm size, firm age, profitability, leverage, and sales growth simultaneously have a significant effect on CETR. The research model's ability to explain tax avoidance is 22%, while the rest of 78% is not discussed in this research.