ANALISIS ATAS PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA

Abstract

The Research aims to examine the effect ofSize ofthe Company (SIZE), Profitability (ROA),
Leverage (DAR), Institutional Ownership (INST), and Quality of Audit (QA) to Tax
Avoidance. The object under study is property and real estate companies that listed on the
Indonesia Stock Exchange for the years 2013-2015.
The sampling method used in this study is nonprobability sampling with purposive sampling
technique and the level of significance is 5%. Data were analyzed using panel data
regression methods and processed with Ms. Excel and EViews version 9 program.
Statistical test showed that simultaneously SIZE, ROA, DAR, INST, and QA have significant
effect on tax avoidance. ROA is the most dominant variable affect tax avoidance. Partially,
SIZE and ROA has significant positively effect on tax avoidance. QA partially has significant
negatively effect on tax avoidance. Meanwhile, DAR and INST showed no effect on tax
avoidance. The results of this study indicate that, all independent variables can explain the
variance in the dependent variable 44,72% based on determination coefficient test (R2).
Key words:Size ofthe Company, Profitability, Leverage, Institutional Ownership, Quality of
Audit, Tax Avoidance, Panel Data, Eviews