PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Riski Ismail Mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Khairun Abstract This research is quantitative research that aims to obtain empirical evidence about the influence of the characteristics of the company against tax evasion in companies listed on the Stock Exchange Indoneisa. Total sample of companies examined in this study are 37 manufacturers. The data in this research is secondary data from published financial statements of the company. Overall the data obtained were processed using SPSS 16 for windows with multiple linear regression analysis. Based on the results of capital intensity, profitability and company growth effect on tax evasion. While the size of the company, leverage and inventory intensity had no effect on tax evasion. Keywords: Company Size, Leverage, Capital In
