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PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAN JASA SEKTOR PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BEI PERIODE 2015 – 2018

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ABSTRCT THE EFFECT OF LEVERAGE AND PROFITABILITY ON TAX AVOIDANCE AT COMPANY PROPERTY, REAL ESTATE AND BUILDING CONTRUCTION SECTOR, BUILDING CONTRUCTION SUB SECTOR REGISTERED AT BEI PERIOD 2015 – 2018 Written by : Cherryl Berthania Andaristha Manurung NIM : 1732158 This study aimed to identify variables to predict Tax Avoidance. This research was conducted with descriptive quantitative annual report conducted through approach . Variables were selected to see the effect of Leverage and Profitabilty for Tax Avoidance. Hypothesis testing were performed using SPSS version 22 . Subject of this research was conducted with 36 annual report data . T-test results showed that the value of variable reliability significance of 0.001 and profitabilitas for 0,050 . Where the leverage value is smaller than 0.05 or significant and variable profitabilitas is 0,050 not significant influence on tax avoidance . While the simultaneous ( F test ) showed that together variable : leverage and profitabilitas of a significant effect on tax avoidance in the amount of 8,357 ( F count > F table ) with a significance of 0.001 . Results of test calculations koefisiean determination ( Adjust R Square ) indicates that variable : leverage and profitabilitas affect tax avoidance is at 0.580 which means that 58 % tax avoidance factors can be explained by leverage and profitabilitas while the remaining 42 % can be explained by other factors that were not studied by the researchers . Key words : Leverage, Profitabilitas, Tax Avoidance