PENGARUH RETURN ON ASSETS, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (Studi Pada Perusahaan Manufakfur yang terdaftar di Bursa Efek Indonesia)

Abstract

This research aims to know the influence of return on asset, firm size and sales growth toard tax avoidance. Sample in this research used manufacturing company listed on BEI during 2010-2014. Technique of taking sample was purposive sampling. This resaearch used secondary data were obtained from financial report through website www.idx.co.id . Analysis of the data used in this study is multiple linear regression  analysis.

            The result of this research showed that the return on asset have a negative influence toward tax avoidance, firm size have significant influence toward tax avoidance and sales growth have a negative influence toward tax avoidance.

 

Keywords : return on assets, firm size, sales growth, tax avoidance.