BEI, PERUSAHAAN GO PUBLIC DAN TAX AVOIDANCE: STUDI SEKTOR OTOMOTIF TAHUN 2012-2018

Abstract

This purpose of this study to examine the effect of advertising cost, leverage, firm size and inventory intensity againts tax avoidance. This study used 5 variables that were thought to influence the occurrance of tax avoidance. The population in this study were manufacturing sub sector of automotive wich are listed in Indonesia Stock Exchange for the period 2012-2018. Tha sample used in this study amounted to 5 companies with a 7 years research period to obtain a total of 35 observation data. The analytical method used in this study is microsoft excel and eviews 9.0. The result of this study indicate that the variable advertising cost did not have a effect of tax avoidance. Leverage and firm size have a effect to tax avoidance and inventory intensity have a negative effect to tax avoidance