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All Journal Jurnal Literasi Akuntansi
Ida Zuhaida
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance Engineering Social Sciences

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Praktik Penghindaran Pajak di Tengah Pandemi Covid-19 Ida Zuhaida
Jurnal Literasi Akuntansi Vol 2 No 3 (2022): September 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i3.66

Abstract

Purpose: This study was conducted to prove the effect of return on assets, leverage and the audit committee on tax avoidance Method: The method used in this research is purposive sampling using the annual financial statements of 48 companies. Finding: In this study it was found that return on assets has a positive effect on tax avoidance, leverage has a negative effect on tax avoidance and the audit committee has no effect on tax avoidance. Novelty: The update in this research is that the research was carried out during the COVID-19 pandemic
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