The Factor of Tax Avoidance

Abstract

This study aimed to determine the effect of return on assets and political connection to the avoidance of tax on manufacturing companies Indonesia Stock Exchange in 2011-2017 by multiple linear regression method. The results of this study indicate that in partial return on assets negatively affect tax avoidance, and political variables did not affect the partial connection to tax avoidance. Then simultaneously that the return on assets and political influence on tax avoidance connection.