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All Journal Competitive Jurnal Akuntansi dan Keuangan
Berliana, Muthia
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Economics, Econometrics & Finance

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Pengaruh ROI dan DER Terhadap Tax Avoidance Berliana, Muthia; Mahpudin, Endang
COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i1.4989

Abstract

This study aims to determine the effect of ROI (X1), and DER (X2) on simultaneous and partial tax avoidance (Y). This research uses financial statements of companies food and beverage in the (IDX) periode 2018-2020, uses 19 companies. The results show that: (1) ROI has a partial no effect on tax avoidance, (2) DER has a partial effect on tax avoidance, and (3) ROI and DER  simultaneously have an effect on tax avoidance.
Co-Authors Mahpudin, Endang