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PENGARUH PROFITABILITY, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN SEKTOR MINYAK DAN GAS BUMI YANG TERDAFTAR DI BEI TAHUN 2012-2017

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ABSTRACT By: Ivan Eprhaim Felix (1532072) In the state certainly talking about income, one of Indonesia’s biggest revenue is tax. Seen from the Indonesian state budget data, state revenues recorded 98% from tax in the quarter of September 2017. But taxes are still often avoided by the public, even large taxpayers also arrange various kinds of strategies to avoid taxes. Mining companies in the oil and gas sector, which include large taxpayers. Have a case in 2018, where less clear financial statements occur and also inappropriate reporting. This study aims to determine how the influence of profitability and capital intensity on tax avoidance in the mining sector of oil and gas. The method used in this research is descriptive method, which is a method that collects data to produce data that can describe or inform mining companies, by collecting data from third parties. The results of this study indicate that profitability has no significant effect on tax avoidance. And capital intensity has a significant effect on tax avoidance. With the t-test results 0.516> 0.05 (profitability against tax avoidance) and 0.001 <0.05 (capital intensity against tax avoidance). And simultaneously (f-test) profitability and capital intensity have a significant effect on tax avoidance, with the results of Fcount 10.134> 3.68 Ftable and probability 0.002 <0.05. Keyword: Profitability, Capital Intensity, Tax Avoidance, And ROA