Pengaruh Return On Assets (ROA), Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance
in:
Abstract
This study aims to see the effect of Return On Assets (ROA), Leverage, and Company Size on Tax Avoidance in automative sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2012-2018. The population in this study uses 15 sub-manufacturing companies. Automotive sector listed on the Indonesia Stock Exchange. The sample selection technique used in this research is purposive sampling method, and obtained 8 sub-automotive manufacturing companies that meet the requirements as the research sample. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that of the 3 variables tested, 2 were proven to effect tax avoidance, namely the variable ROA, company size. Meanwhile the leverage variable has no effect on tax avoidance.
Keywords: Tax Avoidance, Return on Assets, Leverage, Company Size.
References
Alviyani, K. (2016). Pengaruh Corporate Governance, Karakter Eksekutif, Ukuran Perusahaan, dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Akuntansi, Universitas Riau, JOM Fekon 3(1).
Annisa. (2017). Pengaruh Return On Assets, Leverage, Ukuran Perusahaan dan Koneksi Politik Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2015. Jurnal Akuntansi, Universitas Riau, JOM Fekon, 4(1).
Handayani, R. (2018). Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015. Jurnal Akuntansi Maranatha, Universitas Kristen Maranatha, Volume 10, Nomor 1, pp 72-84, e-ISSN 2598-4977. http://journal.maranatha.edu.
Irman, M., & Purwati, A. A. (2020). Analysis On The Influence Of Current Ratio, Debt to Equity Ratio and Total Asset Turnover Toward Return On Assets On The Otomotive and Component Company That Has Been Registered In Indonesia Stock Exchange Within 2011-2017. International Journal of Economics Development Research (IJEDR), 1(1), 36-44.
Maharani, I. g. (2014). Pengaruh korporate Governance profitabilitas dan karakter eksekutif pada tax avoidance perusahaan Manufaktur. Jakarta: E-Jurnal Akuntansi Universitas Udaya.
Naiboho, P. (2019). Pengaruh Return On Assets, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Penelitian Akuntansi, Universitas Mpu Tantular, 1(1): 68-80.
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, Universitas Katolik Soegijapranata, 15(1).
Tuerfia, R. A. (2016). Pengaruh Return On Assets, Leverage, Ukuran Perusahaan, Deferred Tax Expense dan Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Akuntansi, SEKOLAH TINGGI ILMU EKONOMI PERBANAS.
Vidiyanti, E. (2017). Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Return On Assets, dan Leverage Terhadap Tax Avoidance. Jurnal Akuntansi, SEKOLAH TINGGI ILMU EKONOMI PERBANAS.
Wardani, D. A. (2019). Pengaruh Komite Audit, Leverage, Return On Assets, Ukuran Perusahaan, dan Sales Growth Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). Jurnal Akuntansi, Universitas Muhammadiyah Surakarta.
