PROFITABILITAS, LEVERAGE, LIKUIDITAS & TAX AVOIDANCE: KASUS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX
Abstract
Tax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). This research aims to determine and analyze the effect of profitability (return on assets), leverage (debt to equity ratio), and liquidity (current ratio) to tax avoidance (Cash Effective Tax Rate-CETR). This research was conducted on mining company listed in the Jakarta Islamic Index (JII) Period 2011-2015. Data obtained by accessing the Indonesia Stock Exchange’s website. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 5 companies and the number of observations is 20 times. Data in this study were analyzed with multiple linear regression analysis techniques. The results of this study indicate that only the pofitability proportion has a positive effect on tax avoidance, but profitability, leverage and liquidity has significantly effect to tax avoidance simultaneously.References
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