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Research Paper | Accounting | Indonesia | Volume 10 Issue 3, March 2021

The Factors Affecting Tax Avoidance (Case Study on Registered Mining Companies in Indonesia Stock Exchange for 2014-2016)

Jean Biasnov Sinurat | Jasman ^[3]

Abstract: The purpose of this study was to determine the relationship between size, leverage, profitability, independent commissioners and capital intensity ratio against tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2014-2016. The method used in this research is the Hypothesis method with a quantitative approach. The population of this research is mining companies listed on the IDX in 2014-2016. The sample was selected by means of a purposive sampling method. There were 13 companies that met the criteria as the research sample, so the research data amounted to 39. The analysis used was to use panel regression estimation. The results of this study indicate that: Size has no effect on Tax Avoidance, Leverage has a negative effect on Tax Avoidance, Profitability has no effect on Tax Avoidance, Independent Commissioners have a negative effect on Tax Avoidance, Capital Intensity Ratio has a negative effect on Tax Avoidance.

Keywords: Size, Leverage, Profitability, Independent Commissioner, Capital Intensity Ratio, and Tax Avoidance

Edition: Volume 10 Issue 3, March 2021,

Pages: 1711 - 1717