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All Journal Jurnal Akuntansi dan Governance
Dyarini Binti Thamrin
Universitas Muhammadiyah Jakarta
Economics, Econometrics & Finance

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Pengaruh Return On Assets, Ukuran Perusahaan, Kompensasi Rugi Fiskal, Dan Kepemilikan Institusional Terhadap Tax Avoidance Annisa Alfahira Zaenuddin; Dyarini Binti Thamrin
Jurnal Akuntansi dan Governance Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.2.140-152

Abstract

This study aims to analyze the effect of Return on Assets (ROA), firm size, fiscal loss compensation, and institutional ownership on tax avoidance. The population is the mining industry whose shares are traded on the Indonesia Stock Exchange (IDX) between 2016 and 2020. And with a purposive sampling technique, 80 samples were selected. By using multiple linear regression, the results show that ROA, firm size, fiscal loss compensation, and institutional ownership simultaneously had an insignificant positive effect on tax avoidance. Partially, ROA and firm size have a significant negative effect on tax avoidance; while compensation for fiscal losses has no significant positive effect, and institutional ownership has a significant negative effect on tax avoidance
Co-Authors Annisa Alfahira Zaenuddin