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PENGARUH TAX AVOIDANCE, CORPORATE SIZE DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN PT. ASTRA INTERNATIONAL TBK. PERIODE 2007-2015

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ABSTRACT THE EFFECT OF TAX AVOIDANCE, CORPORATE SIZE AND LEVERAGE TO CORPORATE PERFORMANCE IN PT ASTRA INTERNATIONAL TBK PERIOD 2007-2015 Jehezkiel Darien Hasian Surya NIM: 1232070 Tax continuously increased in collection system as well as policies issued by the government. But tax avoidance also increased. Due to the principle of the business, with the lowest cost, earned income as much as possible This study aim wheter the corporate performance in PT Astra International Tbk period 2007 - 2015 effected by tax avoidance, corporate size, and leverage. Based on this study, partially corporate performance not significant effected by tax avoidance, but effected by corporate size and not leverage. But simultaneously dependent variable effected by independent variable. 79.5% corporate performance effected by tax avoidance, corporate size and leverage and the rest was other variables. Keywords: tax avoidance, corporate size, leverage and corporate performance