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PENGARUH CAPITAL INTENSITY DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BEI

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ABSTRACT THE EFFECT OF CAPITAL INTENSITY AND LEVERAGE TOWARD TAX AVOIDANCE ON COAL MINING COMPANIES LISTED ON IDX Written by: Rania Felicia Peranginangin NIM: 1632027 This study aims to determine the effect of capital intensity and leverage on tax avoidance on coal mining companies listed on IDX . This research was conducted at coal mining companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling method is purposive sampling. Based on this method, 10 companies are acquired as a sample, with 5 years of observation period. Thus, the sum of this research is 50 analysis units. The data analyzed by using descriptive statistical analysis, correlation coefficient analysis, coefficient of determination analysis and multiple linear regression analysis. The data tested by using classic assumption test, significance test t, and significance test F. The results of the study show that capital intensity has a positive not significant effect on tax avoidance, leverage has a positive not significant effect on tax avoidance, capital intensity and leverage simultaneously have a positive not significant effect on tax avoidance. Keyword: capital intensity, leverage, tax avoidance, DER, CETR.