Article Per Year (5 Year)
p-Index From 2021 - 2026
8.642
P-Index
This Author published in this journals
All Journal EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Bisnis, Manajemen, dan Informatika Jurnal Ilmiah Ekonomi Islam Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) AFEBI Economic and Finance Review Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Assets: Jurnal Akuntansi dan Pendidikan SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Business Innovation and Entrepreneurship Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekuilnomi Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan JRAM (Jurnal Riset Akuntansi Multiparadigma) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Economic, Business and Engineering (JEBE) E-Jurnal Akuntansi TSM INOVASI: Jurnal Politik dan Kebijakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Multidisciplinary Indonesian Center Journal Jurnal Ekonomi, Manajemen, Akuntansi Balance: Jurnal Ekonomi Jurnal Pengabdian Indonesia
Sri Suartini
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 61 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 61 Documents
Search

 3   4   5   6   7 
Pengaruh Return on Assets, Return on Equity dan Leverage Terhadap Tax Avoidance : Pada Perusahaan Sektor Pertanian dan Perkebunan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Siti Aisyah; Sri Suartini
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 14 No 2 (2026): EDISI SEPTEMBER
Publisher : Prodi Pendidikan Ekonomi-UGJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v14i2.12017

Abstract

This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Leverage on Tax Avoidance in agricultural and plantation sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from the companies’ annual financial statements. The population of this study consists of 29 agricultural and plantation sector companies listed on the Indonesia Stock Exchange, with a sample of 11 companies. The sampling technique used is purposive sampling based on specific criteria relevant to the research objectives. The analytical method applied is multiple linear regression to examine the effect of independent variables on the dependent variable. The results show that Return on Assets (ROA), Return on Equity (ROE), and Leverage do not have a significant effect on Tax Avoidance when tested partially. However, all variables simultaneously have a significant effect on Tax Avoidance. Keywords: Return on Assets, Return on Equity, Leverage, Tax Avoidance
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Nawawi Adela Wilantari Afifa Nurhanifah Agustinus Deyafajar Jiwantono Ali Ikhwan Andre Hendro Wijaya Angga, Angga Anggraeni, Vivie Mustika Apriliya, Anisa Winda Arnu, Anggi Pasca Aura Diva Azzahra Besta Riskiani Chudjuarjeen, Saichol Cindy Febrianti Daniel Ramos Simbolon Dian Hakip Nurdiansyah Didit Supriyadi Dinar Mega Silvia Sari Eddo Mochammad Kareem Eddo Mochammad Kareem Endang Taufiqurahman Erlyna Damayanti Fitria, Syifa Maulida Ghani, Erlane K Gusganda Suria Manda Harfa Sugiharti Hari Sulistiyo Hari Sulistyo Hari Sulistyo Hartelina Hasna Fauzia Helmi Putra `Izazi I Made Walesa Putra Ina Ratnasari, Ina Indah Ayu Lestari, Indah Ayu Indrawati, Ressi Indrianti, Wahyuni Intan Puspitasari Isro’iyatul Mubarokah Lestari, Kamini Linda Dwi Vebriyani, Millasyifa, Nadya Nanu Hasanuh Neneng Sofiyanti Nesti Hapsari Nopiana, Medi Novia Nur Adawiyah Nunung Nurhasanah Nunung Nurhasanah Nur Eka Desniati nur komalasari Nurul Amalia Ramdan Padikromo, Suparno Pamungkas, Muhammad Devan Pratiwi, Feren Ayu Putra, Aldi Kurnia Putri Pertiwi Qoilani, Silvina Azkia Rabhi Fathan Muhammad Rahman Rahman Ramadhani, Assyfa Rensa Yuanita Rizki Ainun Fadhila Rulyanti Susi Wardhani Ruswinda, Karina Saputri, Ani Saputri, Firly Sheli Rosdayanti Siti Aisyah Solihin Sidik Subagja, Muhamad Syidik Sugiharti, Harpa Suhono Suhono Sulistyo, Hari Suparno Syamsul Huda Vema Fanaya Putri Wahyu Santoso Wahyuni Indrianti Wahyuni Zamzami Widya Febryari Anita Wirman Wisnu Miftahul Faris Yuri Ariyanto Zahra, Novia Syafa’a