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Sari, Titis Nistia
Perbankan Dan Keuangan FEB Universitas Sultan Ageng Tirtayasa
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Journal : National Conference on Applied Business, Education

 1 
TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR INDONESIA Titis Nistia Sari; Dabella Yunia
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 1 No. 1 (2021): The 1st National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.096 KB) | DOI: 10.46306/ncabet.v1i1.14

Abstract

A complicated tax problem in Indonesia is tax avoidance. Tax avoidance is a legal action that is detrimental to the state. This research aims to determine whether tax avoidance affects leverage, firm size and return on assets. This study was tested using multiple linear regression with the dependent variable tax avoidance and independent variables in the form of leverage, firm size, and return on assets. The population in this research is companies that listed in Indonesian Stck Exchanged (www.idx.co.id) and sample in this study amounted to 50 (fifty) manufacturing companies. The selection of the research sample was done by random sampling. Multiple regression testing uses SPSS 25 software. The results show that leverage has a positive effect on tax avoidance, while firm size and return on assets have no effect on tax avoidance. Companies with high debt levels tend to do tax avoidance. On the other hand, companies of any size and any return on assets can carry out tax avoidance
Co-Authors Ade Suhara Anita Bawaiqki Wandanaya Daniel Joseph Benedict Ngamelubun Desmawan, Deris Dhea Zatira Dhea Zatira Dhea Zatira Djunaedi Djunaedi Edy Arisondha Eka Sundari Romadhona Fadhilah Fadhilah Farah Putri Wenang Lusianingrum Fiesty Utami Galih Fajar Muttaqin Ganika, Gerry Lina Affifatusholihah Metha Dwi Apriani Mirza Syahviyar Mohammad Azharie Hamdany Ratna Tri Hari Safariningsih Rizal Syaifudin Roy Setiawan Shavab, Firli Agusetiawan Sugeng Setyadi suroso, amat Tyahya Whisnu Hendratni Yunia, Dabella