The Impact Analysis of Return on Asset, Leverage and Firm Size to Tax Avoidance

Eddy, Endah Purnama Sari and Angela, Aurora and Erna, Erna (2020) The Impact Analysis of Return on Asset, Leverage and Firm Size to Tax Avoidance. Jurnal Akuntansi, 12 (2). pp. 256-264. ISSN 2085-8698

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Abstract

This study aims to analyze the effect of Return on Assets, Leverage and Company Size Against Tax Avoidance. The independent variables are Return On Assets, Leverage and Company Size while the dependent variable is Tax Avoidance. The population in this study uses the financial statements of manufacturing companies listed on the Indonesia Stock Exchange from 2013-2017. Samples collected using Purposive Sampling Method. This study uses the Multiple Regression Analysis Method. Based on the hypothesis test, the significance value of > 0.05 was acquired, which means that Ho accepted, conclude that there are no influence of Return On Asset (ROA), Leverage and Firm Size against Tax Avoidance.

Item Type: Article
Uncontrolled Keywords: Return On Asset, Leverage, Firm Size, and Tax Avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 21 Jun 2021 01:38
Last Modified: 07 Sep 2021 04:31
URI: http://repository.maranatha.edu/id/eprint/27650

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