Lampiran 6 Uji Asumsi Klasik

1. Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized
Residual

N 90
Normal Parametersa,b Mean ,3058922
Std. Deviation 1,94973878
Most Extreme Differences Absolute ,057
Positive ,057
Negative -,034
Test Statistic ,057
Asymp. Sig. (2-tailed) ,200c,d

a. Test distribution is Normal.

b. Calculated from data.

2. Uji Linieritas

a. Uji Linieritas Profitabilitas

ANOVA Table

Sum of Mean
Squares df Square F Sig.

Tax Avoidance * Between (Combined) 13888,945 84 165,345 1,678 ,297

Profitabilitas Groups Linearity 1703,472 1 1703,472 17,290 ,009

Deviation from
12185,473 83 146,813 1,490 ,354
Linearity

Within Groups 492,618 5 98,524

Total 14381,563 89
 b. Uji Linieritas Leverage

ANOVA Table

Sum of Mean
Squares df Square F Sig.

Tax Avoidance * Between (Combined) 14378,586 88 163,393 54,889 ,107

Leverage Groups Linearity 33,917 1 33,917 11,394 ,183

Deviation from
14344,669 87 164,881 55,389 ,107
Linearity

Within Groups 2,977 1 2,977

Total 14381,563 89

3. Uji Heteroskedastisitas

Coefficientsa

Standardized
Unstandardized Coefficients Coefficients

Model B Std. Error Beta t Sig.

1 (Constant) -1,083 ,750 -1,444 ,152

Profitabilitas ,320 ,178 ,189 1,796 ,076

Leverage ,014 ,014 ,111 1,056 ,294

a. Dependent Variable: Tax Avoidance

4. Uji Autokorelasi

Model Summaryb

Adjusted R Std. Error of the

Model R R Square Square Estimate Durbin-Watson

1 ,381a ,145 ,125 11,92385 1,823

a. Predictors: (Constant), Profitabilitas, Leverage

b. Dependent Variable: Tax Avoidance
5. Uji Multikolinieritas

Coefficientsa

Unstandardized Standardized Collinearity

Coefficients Coefficients Statistics

Std.
Model B Error Beta t Sig. Tolerance VIF

1 (Constant) 17,651 4,034 4,375 ,000

Profitabilitas -,635 ,186 -,344 -3,416 ,001 1,000 1,000

Leverage ,037 ,086 ,044 ,436 ,664 1,000 1,000

a. Dependent Variable: Tax Avoidance

Lampiran 8 Uji Korelasi, Regresi, Dan Koefesien Determinasi

1. Uji Korelasi Pearson Product moment

Correlations

Tax Avoidance Profitbilitas Leverage

Tax Avoidance Pearson Correlation 1 -,344** ,049

Sig. (2-tailed) ,001 ,649

N 90 90 90
Profitabilitas Pearson Correlation -,344** 1 -,014
Sig. (2-tailed) ,001 ,898
N 90 90 90
Leverage Pearson Correlation ,049 -,014 1

Sig. (2-tailed) ,649 ,898

N 90 90 90

**. Correlation is significant at the 0.01 level (2-tailed).

2. Uji Korelasi Berganda

Coefficientsa

Standardized
Unstandardized Coefficients Coefficients

Model B Std. Error Beta t Sig.

1 (Constant) 17,651 4,034 4,375 ,000

Profitabilitas -,635 ,186 -,344 -3,416 ,001

Leverage ,037 ,086 ,044 ,436 ,664

a. Dependent Variable: Tax Avoidance

3. Uji Koefesien Determinasi

Model Summaryb

Std. Error of the

Model R R Square Adjusted R Square Estimate

1 ,347a ,120 ,100 12,05850

a. Predictors: (Constant), Leverage, Profitabilitas

b. Dependent Variable: Tax Avoidance
Lampiran 9 Uji Hipotesis

1. Uji Hipotesis Secara Simultan (Uji F)

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1 Regression 1731,118 2 865,559 5,953 ,004b

Residual 12650,445 87 145,407

Total 14381,563 89

a. Dependent Variable: Tax Avoidance

b. Predictors: (Constant), Profitabilitas, Leverage

2. Uji Hipotesis Secara Parsial (Uji t)

Coefficientsa

Standardized
Unstandardized Coefficients Coefficients

Model B Std. Error Beta t Sig.

1 (Constant) 17,651 4,034 4,375 ,000

Profitabilitas -,635 ,186 -,344 -3,416 ,001

Leverage ,037 ,086 ,044 ,436 ,664

a. Dependent Variable: Tax Avoidance