The Effect Of The Roa, Audit Committee, and The Company Size on Tax Avoidance (Metal and The Like) Listed on Indonesia Stock Exchange (Idx) Period 2014 - 2018

Abstract

This study examines the effect of return on assets, audit committees, company size on tax avoidance in manufacturing companies of the metal sub-sector and the like that are listed on the Indonesia Stock Exchange (IDX). Period research used five years, namely 2014-2018 period. The research population includes all manufacturing sectors of metal and the like sub-sectors that are listed on the Indonesia Stock Exchange in the period 2014 - 2018. The sampling technique uses purposive sampling technique. This study has 70 samples from 14 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The data analysis method used is multiple regression analysis with SPSS version 21. The results of the study show that the audit committee has a significant effect on tax avoidance, the results of this study indicate that the audit committee is able to correct management errors that carry out tax evasion While the return on assets does not affect tax avoidance, these results indicate the higher the ROA, the practice of tax avoidance is lower, even tax avoidance does not occur. Likewise, company size does not affect tax avoidance, this result is not in accordance with the theoretical basis which states that a larger company size will be more guaranteed to have easier access to tax avoidance. The results of this study can be used as a reference for management and stakeholders in terms of tax avoidance policies, because the lower the level of tax avoidance carried out by the company will have a good impact on the quality of the company,