Pengaruh Intensitas Aset Tetap, Leverage, Return On Asset, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Dagang Besar Yang Terdaftar di Bursa Efek Indonesia

  • Kiki Eka Putri STIE Widya Gama Lumajang
  • Sochib Sochib STIE Widya Gama Lumajang
  • Moh Yahdi STIE Widya Gama Lumajang


In realizing the national development need to pay attention to some problems especially in financing problems. One of teh sources of development financing can be derived from domestic tax. The purpose of this study is to know The Impact of Fixed Asset Insensity, Leverage, Return On Assets, and Company Size on Tax Avoidance in Large Trade Companies Listed on The Indonesian Stock Exchange (IDX). The methods used in this study are quantitative methods. The study was conducted on major trading companies listed on The Indonesia Stock Exchange (IDX) as many 37 companies. In the determination of sampling using nonprobability sapling method with the purposive sampling so (observations) for 5 years. The data used is secondary data which is the year-end audited financial report listed on The Indonesian Stock Exchange (IDX)period 2014-2017and  analyzed by multiple linear analysis techniques. The result of this study showed that the variable of The Fixed Asset Intensity, Leverage, and Size Of The Company had no effect on Tax Avoidance. While The Return On Asset Variable affect Tax Avoidance.