Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Rika Valentia
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH LEVERAGE, RETURN ON ASSET, DAN SIZE TERHADAP TAX AVOIDANCE Rika Valentia; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to know if there is an effect of leverage, institutional ownership, and profitability on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. This study uses 38 samples of industrial sector companies selected using a purposive sampling method. The data used was secondary data in the form of financial statements obtained from the IDX official website. The data is processed using multiple regression analysis with SPSS 25. The results of the study show that return on assets has a significant positive influence on tax avoidance, while leverage and size have no influence on tax avoidance. The implications of this study is to indicate that return on assets can affect companies in doing tax avoidance. Having a high profit will cause the company to do tax avoidance.
Co-Authors Linda Santioso