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p-Index From 2020 - 2025
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All Journal Equivalent : Journal of Economic, Accounting and Management
Sulis Setiyaningrum
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Economics, Econometrics & Finance

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Pengaruh ROA dan Leverage terhadap Tax Avoidance pada Perusahaan Kosmetik di BEI Tahun 2021-2023 Riska Naila Zulfa; Sulis Setiyaningrum; Nur Khofidotul Khasanah; Ade Gunawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1s.859

Abstract

Abstract : Tax avoidance is one of the important things that can affect financial performance in the company and the company's image before the public. Therefore, the purpose of this study is to examine the effect of ROA and Leverage on tax avoidance. The research uses a quantitative approach. The data source is taken from the financial statements of cosmetic companies listed on the IDX for the period 2021-2023. The results of this study indicate that ROA and Leverage have no effect on Tax Avoidance. Abstrak : Penghindaran pajak (tax avoidance) menjadi salah satu hal penting yang dapat memengaruhi kinerja keuangan dalam perusahaan dan citra perusahaan di hadapan publik.. Oleh karena itu tujuan dari studi ini adalah untuk meneliti pengaruh ROA dan Leverage terhadap tax avoidance. Penelitian menggunakan pendekatan kuantitatif. Sumber data diambil dari laporan keuangan perusahaan kosmetik yang terdaftar di BEI periode 2021-2023. Hasil penelitian ini menunjukan bahwa ROA dan Leverage tidak berpengaruh terhadap Tax Avoidance. 
Co-Authors Ade Gunawan Nur Khofidotul Khasanah Riska Naila Zulfa