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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Bilancia : Jurnal Ilmiah Akuntansi Jurnal Proaksi Jurnal Ilmiah Akuntansi Rahmaniyah JMB : Jurnal Manajemen dan Bisnis Intervensi Komunitas: Jurnal Pengabdian Masyarakat JIAR
Sri Setia Ningsih
Institut Teknologi Dan Bisnis Ahmad Dahlan Jakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : JMB : Jurnal Manajemen dan Bisnis

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Pengaruh Return On Asset, Debt To Equity Ratio dan Deferred Tax Expense Terhadap tax Avoidance Farah Nabilla Ramadhani; Sri Setia Ningsih
JMB : Jurnal Manajemen dan Bisnis Vol 11, No 1 (2022): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v11i1.5171

Abstract

Tax avoidance is an activity carried out by taxpayers, in carrying out tax avoidance without conflicting with the law or tax law provisions. This study aims to examine the return on assets, debt to equity ratio and deferred tax expense either partially or simultaneously. The sample of this research used 11 food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The data analysis technique used in this research is multiple linear regression analysis with SPSS software version 25. The results of this research indicate that partially return on assets has a negative and insignificant effect on tax avoidance, debt to equity has a positive and significant effect on tax avidance, deferred tax expense has a negative and insignificant effect on tax avoidance. Simultaneously return on assets, debt to equity ratio and deferred tax expense simultaneously have an effect on tax avoidance of 19,2%, while 80,8% is explained by other factors that aren’t explained by this research.
Co-Authors Ayu Putri Hidayat Boy Dorahman Enung Komalasari Farah Nabilla Ramadhani Henny Mulyati Lestari Adhi Widyowati Mardiana Mardiana Marista Winanti Sutadipraja Yumniati Agustina