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PENGARUH RETURN ON ASSET (ROA) TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PERUSAHAAN INFRASTRUKTUR DAN PENUNJANGNYA PADA INDEKS SMINFRA18 YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE INFLUENCE OF RETURN ON ASSET (ROA) ON TAX AVOIDANCE OF INFRASTRUCTURE AND SUPPORTING COMPANIES AT INDEX OF SMINFRA18 LISTED ON INDONESIA STOCK EXCHANGE Written by: Mauren Yunis Simanjuntak NIM 1432106 The aim of this research was to determine the influence of return on assets (ROA) on tax avoidance. The population of this study were all companies listed on Index SMInfra18 during 2016 with sampling method used was purposive sampling. Based on the result of the collection and selection of samples, there are 16 samples of selected companies. This study used secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange (BEI). The method used in this research was quantitative descriptive method by using some calculation analysis, such as correlation coefficient analysis, significance test, coefficient of determination analysis, and simple linear regression analysis with the help of software SPSS 16. The result showed that r = 0.127,which means that there is a very low relationship between ROA and Tax Avoidance, where ROA has no significant effect on tax avoidance. In other words, any increase of Rp 1 return on assets will increase tax avoidance by Rp 0.686. Return on assets gives 1.6% contribution to tax evasion, while 98.4% by other factors which is not examined in this research. Keywords: Return on asset (ROA), tax avoidance