In general, entrepreneurs always maximize profits. One way to maximize profits by avoiding paying taxes. Tax avoidance is a means of exploiting legal loopholes so that employers do not pay tax or pay tax but are very small. The purpose of this study was to determine the effect of profitability, size, leverage, audit committee, independent commissioners and company age on tax avoidance. This type of research is quantitative research. The sampling method uses a purposive sampling method, so as many as 30 property and real estate companies are listed on the Indonesian Stock Exchange (BEI) in 2016-2018. The data used in this research is secondary data. Data analysis method used is multiple regression analysis. The result of this study indicate that the variable profitability, audit committee, independent commissioner has no effect on tax avoidance. While the variable size, leverage, and age of the company affect the tax avoidance.
Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan terhadap profitabilitas pada perusahaan industri sub sector farmasi yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2014-2017. Rasio keuangan tersebut terdiri dari Working Capital Turnover, Cash Turnover, Receivable Turnover, Inventory Turnover, Total Asset Turnover, Liquidity, dan Asset Structure. Sampel didapat dengan menggunakan metode purposive sampling. Berdasarkan kriteria diperoleh sebanyak 10 perusahaan sub sektor farmasi yang menjadi sampel penelitian. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan. Analisi data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variable Working Capital Turnover, Receivable Turnover, Inventory Turnover, Total Asset Turnover dan Liquidity tidak berpengaruh terhadap Profitabilitas (ROA). Sedangkan variable Cash Turnover dan Asset Structure berpengaruh terhadap Profitabilitas (ROA).
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