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All Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Oktavima Wisdaningrum
University of 17 Agustus 1945 Banyuwangi, Indonesia
Economics, Econometrics & Finance

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Effect of Return On Asset, Capital Intensity Ratio and Firm Size on Tax Avoidance Oktavima Wisdaningrum
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 1 (2022): January 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i1.836

Abstract

This research aims to analyze the effect of return on asset, capital intensity ratio, and firm size on tax avoidance. The sample of this research are 17 property and real estate companies which listed in Indonesian Stock Exchange period 2016-2019. The method which used in this research is purposive sampling and multiple linear regression analysis to analyze data and supported by SPSS version 22. The result of this research show simultaneously the return on asset, capital intensity ratio, and firm size on tax avoidance with a sig. value 0,024 < 0,005 and Fcount 3,365 > Ftable 2,76 . While partially show the return on asset has influence on tax avoidance tcount 3,100 > ttable 2,00100. Capital intesity ratio and firm size has not influence on tax avoidance tcount < ttable 2,00100. For the result of coefficient determination testing (R2) show the value 0,103, which mean that 10,3% has influence by independent variable and the rest influenced by another factors
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