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All Journal Economit Journal
Jholant Bringg Luck Amelia Br Sinaga
Faculty of Economics, Universitas Prima Indonesia, Medan, Indonesia

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The Influence of Return on Assets (RoA), Return on Equity (RoE), and Leverage, and Company Size on Tax Avoidance in Banks Listed on the Indonesian Stock Exchange in 2018-2021 Yenni Aurelia Lysander; Jholant Bringg Luck Amelia Br Sinaga; Carolina Gulo; Wilfreda Tania; Dearma Sariani Sinaga
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 3 No 4 (2023): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Nov
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v3i4.999

Abstract

This research was conducted to determine the influence of Return On Assets, Return On Equity, Leverage, and Company Size on Tax Avoidance listed on the Indonesia Stock Exchange in 2018-2021. The sample used in this research is banking companies listed on the Indonesia Stock Exchange. The sampling technique was purposive, determined using criteria, and obtained 84 samples. The testing in this research uses the multiple linear regression method to see the effect of Return On Assets, Return On Equity, Leverage, and Company Size using supporting software, namely SPSS. The research results show that Return On Assets has no effect on Tax Avoidance, Return On Equity has an effect on Tax Avoidance.
Co-Authors Carolina Gulo Dearma Sariani Sinaga Wilfreda Tania Yenni Aurelia Lysander