Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance

ABSTRAK Tax avoidance merupakan tindakan yang dilakukan untuk meminimumkan pembayaran pajak secara legal dengan memanfaatkan celah-celah dalam peraturan perpajakan. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, komite audit, dan karakter eksekutif terhadap tax avoidance. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2017, dengan jumlah sampel sebanyak 68 perusahaan sehingga jumlah pengamatan sebanyak 204 dipilih sebagai sampel dalam penelitian ini. Pemilihan sampel menggunakan probability sampling dengan teknik purposive sampling. Berdasarkan hasil analisis regresi linier berganda didapatkan hasil bahwa profitabilitas, leverage, dan karakter eksekutif berpengaruh positif terhadap tax avoidance, sedangkan komite audit berpengaruh negatif terhadap tax avoidance. Kata Kunci: Tax avoidance, profitabilitas, leverage, komite audit, karakter eksekutif ABSTRACT Tax avoidance is an action taken to minimize tax payments legally by utilizing loopholes in tax regulations. This study aims to examine the effect of profitability, leverage, audit committee, and executive character on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017, with a total sample of 68 companies so that the number of observations was 204 selected as samples in this study. The sample selection uses probability sampling with purposive sampling technique. Based on the result of multiple linear regression analysis the results show that profitability, leverage, and executive character have a positive effect on tax avoidance, while the audit committee has a negative effect on tax avoidance. Keywords: Tax avoidance, profitability, leverage, audit committee, character executive