PENGARUH RETURN ON ASSET, LEVERAGE, UKURAN PERUSAHAAN, KOMPENSASI RUGI FISKAL DAN KEPEMILIKAN INSTITUSI TERHADAP TAX AVOIDANCE

Abstract

The research studied the impact of financial statement indicator to tax avoidance. ROA, leverage, firm’s size, fiscal lost compensation, institutional ownership were used as an independent variable which were assumed have an impact to tax avoidance (dependent variable) proxied by Cash Effective Tax Rate (CETR). Population in this research are non manufacturing and non financial companies listed in Indonesia Stock Exchange (IDX) from 2010 to 2014.

This research used purposive sampling criteria and multiple regression analysis test. The regresion result indicate that return on asset has impact to tax avoidance. Leverage, firm’s size, fiscal lost compensation, intitutional ownership has not impact to tax avoidance.

Keyword: return on asset, leverage, firm’s size, fiscal lost compensation, institutional ownership.