PENGARUH ROA, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN ERA JOKOWI – JK

Abstract

Taxes are income for the state which are useful for financing
state activities and operations. Unfortunately, taxes are not profitable for
companies. Taxes can decrease its profit. This situation triggers the company
to take action related to agency theory. This actions taken by managing
tax financing so that it can be effective and efficient without violating
existing regulations. That actions called tax avoidance. Tax avoidance takes
advantages of the grey area in the tax regulations so that the actions taken
legally. Tax avoidance in this study is used as the dependent variable by
calculating the cash effective tax rate (cash ETR). Independent variable in
this study are return on assets (ROA), leverage, and capital intensity. The
existence of these variables are used to support the purpose of this study.
The purpose of this study is to determine the influence of ROA, Leverage
and Capital intensity on tax avoidance. The data used are from the financial
reports and annual reports of mining sector companies listed in Indonesia
Stock Exchange during the Jokowi - JK’s era.