Open AccessPENGARUH PENGUNGKAPAN TATA KELOLA PERUSAHAAN, RETURN ON ASSET, LEVERAGE TERHADAP TAX AVOIDANCE YANG TERDAFTAR DI BEI
Author(s) -
Felix Jonathan,
Estralita Trisnawati
Publication year - 2020
Publication title -
jurnal paradigma akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2657-0033
DOI - 10.24912/jpa.v2i2.7616
Subject(s) - leverage (statistics) , business , tax avoidance , return on assets , corporate governance , stock exchange , business administration , corporate tax , accounting , double taxation , finance , statistics , mathematics
The purpose of this study is to obtain empirical evidence on the effect of corporate governance, return on asset, leverage to tax avoidance that listed in Indonesia Stok Exchange, with a total of 46 samples. This study uses secondary data which were tested using software SmartPLS 3,0. The result of this study suggests that corporate governance and leverage does not significantly influence tax avoidance. However, return on asset have positive and significant influence tax avoidance.