The Effect of Return on Asset, Sales Growth, Leverage and Capital Intensity on Tax Avoidance of Mining Companies Listed on The Indonesia Stock Exchange Period 2017-2020

Abstract

Rapid economic growth requires companies to finance state expenditures in the context of national development which creates a desire for companies to avoid tax. This study aims to obtain empirical evidence about the Effect of Return on Assets, Sales Growth, Leverage and Capital Intensity on Tax Avoidance. The independent variables used are Return on Assets, Sales Growth, Leverage and Capital Intensity. While the dependent variable used is Tax Avoidance.

The object of this research is a company that is included in a mining company listed on the Indonesia Stock Exchange. This type of research is quantitative research. The population in this study amounted to 47 companies that are included in the mining sector listed on the IDX. The research sample used purposive sampling method and obtained 12 samples as observations. The source of the data for this research is data downloaded through www.ticmi.com to obtain the company's financial statements as the research sample. The data analysis technique used in this study uses the SPSS version 25 program.

The conclusion of this study is that Return on Assets has no effect on Tax Avoidance, Sales Growth has no effect on Tax Avoidance, Leverage has no effect on Tax Avoidance, capital intensity has no effect on Tax Avoidance, and Return on Assets, Sales Growth, Leverage, and Capital Intensity simultaneously affect Tax Avoidance.