ANALYSIS OF EFFECT OF CAPR, DAR, ROA AND SIZE ON TAX AVOIDANCE | Zendy

Adil Akbar | Zendy; Hakiman Thamrin | Zendy

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ANALYSIS OF EFFECT OF CAPR, DAR, ROA AND SIZE ON TAX AVOIDANCE

Author(s) -

Adil Akbar,

Hakiman Thamrin

Publication year - 2020

Publication title -

dinasti international journal of management science

Language(s) - English

Resource type - Journals

eISSN - 2686-522X

pISSN - 2686-5211

DOI - 10.31933/dijms.v1i5.285

Subject(s) - return on assets , affect (linguistics) , monetary economics , econometrics , moderation , business , variables , tax avoidance , deferred tax , capital intensity , asset (computer security) , economics , finance , statistics , double taxation , mathematics , psychology , microeconomics , public economics , tax reform , state income tax , computer science , profit (economics) , communication , profitability index , gross income , computer security

This study aimed to identify the effect of the independent variable capital intensity (CAPR), return on assets (ROA), debt to asset ratio (DAR), and the size of the company (SIZE) on tax avoidance (CETR) as dependent variable. This study tested using multiple linear regression analysis with the SPSS 25 program with a causality and comparative approach using cross sectional data. The results of the study in 2015 showed that the capital intensity and debt to asset ratio does not affect on tax avoidance, while return on assets and company size have significant negative effect on tax avoidance. In 2017, showed that the capital intensity, debt to asset ratio, and company size does not affect on tax avoidance, while return on assets has a significant negative effect on tax avoidance. Hypothesis testing results indicate that the independent variables simultaneously in 2015 and 2017 affect the dependent variable.

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