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Influencing Factors of Tax Avoidance

机译：影响避税的因素

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摘要

One of the company's management efforts to earn the expected profit is to conduct tax planning, namely through tax avoidance. Tax avoidance is an attempt to reduce the amount of taxes in a way that does not violate the rules of taxation legislation. This research is conducted to know the factors that influence tax avoidance, such as to test the effect of leverage, Return on Asset (ROA) and size or company size to tax avoidance. The sample is determined based on purposive sampling method toward manufacturing companies listing in Indonesia Stock Exchange period 2012-2016 and found 29 samples of the company so total observation in this research is 145 observation. The data used in this study are secondary data, in the form of financial statements and annual reports downloaded through the official website IDX: www.idx.co.id. Data were analyzed by using regression analysis of panel data processed using Eviews software version 8.0. Hypothesis testing by using statistical test t. The result of this research is that leverage variable has no significant effect to tax avoidance, profitability variable which is proxy with Return on Asset (ROA) have a significant effect to tax avoidance. W hile the variable size or size of the company has no significant effect on tax avoidance.
机译：公司的管理努力获得预期利润之一是进行税务计划，即通过避税。避税是试图以不违反税收立法规则的方式减少税收金额。进行该研究以了解影响避税的因素，例如测试杠杆效果，资产返还（ROA）和规模或公司规模以避税。该样品是根据印度尼西亚证券交易所2012 - 2016年印度尼西亚证券交易所上市的目的采样方法确定，并发现该公司的29个样本所以本研究的总观察是145观察。本研究中使用的数据是通过官方网站IDX：www.idx.co.id下载的财务报表和年度报告形式的二级数据。通过使用使用EVIews软件版本8.0处理的面板数据的回归分析来分析数据。使用统计测试T的假设测试。该研究的结果是，利用变量对避税无显着影响，盈利能力随着资产回报（ROA）的代理，对避税有重大影响。 W HILE公司的可变尺寸或大小对避税没有显着影响。

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