PENGARUH RETURN ON ASSET (ROA), LEVERAGE, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)

This study aims to examine the effect of Return On Assets, Leverage, and Capital Intensity on Tax Avoidance. The population in this were all pharmaceutical companies listed Indonesia Stock Exchange during 2017-2019 period, namely 10 companies. Sampling using purposive sampling method, order obtain 6 that meet criteria. Regression analysis Multiple Linear Analysis. Meanwhile, test hypothesis t-test F-test. results partially show first Assets variable has no tax avoidance. means, if decreases, company tends do second is Leverage an means increases, third there increase capital it will cause tend fourth simultaneously affect practice Avoidance with R2 value 56.8%. shows these variables 56.8% variable.