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.

This study aims to examine and analyze the effect of profitability, company size, auditor reputation and leverage in automotive and component manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2019. Profitability as measured by ROA on audit delay, the effect of company size as measured by size on audit delay, the effect of auditor reputation as measured by dummy variables on audit delay, the effect of leverage as measured by DER on audit delay. The data analysis technique in this research is multiple linear regression. The sampling method was purposive sampling, with the number of samples used by 32 companies that had met the criteria for determining the sample. Based on the analysis, it can be concluded that the variables of profitability, firm size, auditor reputation and leverage partially and simultaneously have an effect on audit delay. Keywords: Profitability, Company Size, Auditor Reputation, Leverage, Audit Delay

Tax Avoidance is an effort to minimize the tax burden that is still in the realm of tax law. The purpose of the study was to analyze corporate governance and sales growth on tax avoidance. The research population is 70 basic and chemical industry companies listed on the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique, 7 companies were selected. The data analysis technique used is multiple linear regression. The results of this study are Institutional Ownership, Majerial Ownership, the number of boards of Commissioners and Sales growth simultaneously influence Tax Avoidance. Partially Institutional Ownership and the number of the Board of Commissioners influences Tax Avoidance. While Sales growth has no effect on Tax Avoidance. the benefits of this research are being able to broaden insight and at the same time gain knowledge about the effect of corporate governance and sales growth on tax avoidance.

The research aims to determine the influence of company size, leverage, profitability, sales growth, audit committee, and cash flow operations against tax avoidance. Dependent variables in this study are tax avoidance while the independent variables used in this research are company size, leverage, profitability and audit committees. This research is focused on the LQ45 company listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The selection of samples in this study used the purposive sampling method, thus obtained a sample of 51 sample data from the LQ45 company population listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The analytical tools used in this study are multiple linear regression analyses. The results of this research show that the variable cash flow operations affect the tax avoidance, while the company size variables, leverage, profitability, sales growth and audit committees do not affect the tax avoidance.

This study aims to examine and analyze the effect of company size, profitability, leverage, liquidity and sales growth on dividend policy on LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. The population of this study is all companies belonging to the LQ45 index listed on the Indonesia Stock Exchange in 2016-2018. The use of samples in research using Purposive Sampling with certain criteria in order to obtain 66 data samples to be studied. The data used are secondary data sourced from financial statements. This research uses Multiple Linear Regression Analysis Test method. From these tests it can be seen that Company Size, Profitability and Leverage affect Dividend Policy. While Liquidity and Sales growth does not affect the Dividend Policy in LQ45 Companies in 2016-2018.

This study aims to determine how the effect of Price Earning Ratio, Price to Book Value Ratio and Inflation on Indexed Stock Prices Idx 30 in the period 2016-2018. The object in the 2016-2018 research period was a company whose share price was IDX30 Teindeks on the Indonesia Stock Exchange. The population used in this study is 30 company shares and is based on a purposive sampling method that produces a sample of 11 companies. The dependent variable is represented by the stock price index, while the independent variables in this study are Price Earning Ratio, Price to Book Value Ratio and inflation. The research method used is a quantitative method that takes into account the company's market ratios of financial reports obtained from the IDX website and the level of inflation in Indonesia Partially the results of this study indicate that during the 2016-2018 period Price Earning Ratio, Price to Book Value Ratio and inflation do not affect IDX indexed stock prices 30. Keywords: Stock Prices, Price Earning Ratio, Price To Book Value, Inflation

ABSTRACT This study aims to examine and analyze the effect of profitability, firm size, asset structure, and managerial ownership on debt policy. The method in this research is quantitative. The sample selection used a purposive sampling method so as to obtain a sample of 21 property, real estate, and building construction companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The data used in this research is secondary data. The data analysis method used is multiple regression analysis. The results showed that profitability and firm size had an effect on debt policy. Meanwhile, the asset structure and managerial ownership have no effect on debt policy.   Keywords: Profitability, Firm Size, Asset Structure, Managerial Ownership, Debt Policy

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage dan capital intensity terhadap effective tax rate. Penelitian ini menggunakan data sekunder. Variabel dependen dalam penelitian ini yaitu effective tax rate, sedangkan variabel independen dalam penelitian ini yaitu ukuran perusahaan, profitabilitas, leverage dan capital intensity. Populasi penelitan ini adalah perusahaan infrastruktur, transportasi dan utilitas yang terdaftar dalam BEI periode 2016-2018. Sampel yang digunakan sebanyak 51 sampel. Teknik analisis data yang digunakan dalam penelitian ini yaitu dengan menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menyatakan bahwa : 1) ukuran perusahaan berpengaruh terhadap effective tax rate, 2) profitabilitas tidak berpengaruh terhadap effective tax rate, 3) leverage tidak berpengaruh terhadap effective tax rate, 4) capital intensity berpengaruh terhadap effective tax rate.