The Influence of Profitability, Leverage, Independent Commissioner, and Company Size to Tax Avoidance

Abstrak

This research aims to test the influence of profitability, leverage, independent
Commissioner, and the size of the company to tax avoidance on mining companies
listed on the Indonesia stock exchange in 2014-2016. The independent variable in
this study is the Retrun On Assets (ROA), Debt To Equity Ratio (DER), the
independent Commissioner, and the size of the company. For the dependent
variable in this study using Cash Effective Tax Rate (CETR). The population that
used as many as 45 companies, research on samples with a purposive sampling
technique that generates a sample of 10 companies with a three-year period in
order to conduct research. Analytical techniques used were linear regression
analysis. The results of this research show that leverage, independent
Commissioner of the company and the size effect on tax avoidance. While
profitability has no effect on tax avoidance.
Keywords: Profitability, Leverage, Independent Commissioner, Company Size, Tax
Avoidance