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Wilson Pribadi , Prastha Delta Widiatmaja , Peri Akbar Manaf


The purpose of this study is to analyse the factors that influence tax avoidance of banking companies listed in the Indonesian Banking Directory by looking at the influence before the tax amnesty program in Indonesia in 2016. The population that observes was 115 companies, with the time of research in 2013 - 2018. Selection of samples using a purposive sampling method and selected 76 banking companies that fit the criteria. The dependent variable used is the cash effective tax rate (CETR). The independent variables are profitability, liquidity, audit quality, a time before and after the tax amnesty program is run, and firm size. The results showed profitability affected at the 99% confidence level, then for liquidity and observations of time before and after the tax amnesty affected at the 90% confidence level, while the rest did not affect each level of confidence level

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