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

Endah Purnama Sari Eddy | Zendy; Aurora Angela | Zendy; Erna | Zendy

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

Author(s) -

Endah Purnama Sari Eddy,

Aurora Angela,

Erna

Publication year - 2020

Publication title -

jurnal akuntansi

Language(s) - English

Resource type - Journals

eISSN - 2598-4977

pISSN - 2085-8698

DOI - 10.28932/jam.v12i2.2908

Subject(s) - business administration , business , tax avoidance , leverage (statistics) , mathematics , finance , statistics , double taxation

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.

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