PENGARUH PROFITABILITAS KEPEMILIKAN KELUARGA KEPEMILIKAN INSTITUSIONAL LEVERAGE DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

Abstract

In 2016 there was a case of Panama Paper where the leaking Panama Paper to the public there are more than 214,000 overseas companies that keep their assets in the company of origin Panama. Tax evasion is the latest issue in the case of Panama Paper there are 30 Indonesian companies that are included in Panama Paper which put assets in other countries. This study aims to analyze the effect of profitability, family ownership, institutional ownership Leverage and Capital Intensity to Tax Avoidance. The object of this study were Indonesian companies included in Panama Papers from 2011-2016. The sample of this research is determined by purposive sampling so that obtained 17 sample companies. The analysis method used is multiple linear regression analysis. The result of this research is Profitability has negative effect to Tax Avoidance, family ownership has no effect on Tax Avoidance, institutional ownership has no effect on Tax Avoidance, Leverage has no effect on Tax Avoidance, and Capital Intensity has positive effect on Tax Avoidance