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All Journal J-MAS (Jurnal Manajemen dan Sains) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Intelek Dan Cendikiawan Nusantara
Adih Supriadi
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Journal : J-MAS (Jurnal Manajemen dan Sains)

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Size of Company, Return on Assets, and Leverage on Tax Avoidance Fiesty Utami; Adih Supriadi
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.1021

Abstract

Many companies do tax avoidance in order to decrease the tax burden. Tax avoidance can be done in various ways. This research is to discover the impact of return on assets, firm size, and firm leverage on tax avoidance, partially and simultaneously. The author uses data collection methods by utilizing secondary data from the oil and gas companies’ financial statements which can be downloaded on the website. The research data was processed using analysis of multiple regression, and Eviews. This research reveals that simultaneously firm size, return on assets, and leverage have a significant and positive effect on tax avoidance. This research also shows that the company's leverage significantly gives an effect on tax avoidance activities. It means that the higher the leverage of a firm, it will affect the company's ability to avoid its taxes. Meanwhile, firm size and return on assets partially gives no effect on tax avoidance activities.
Co-Authors Akbar Tanjung Amila Rahma Wildani Ani Kusumaningsih Dian Rachmawati Afandi Edy Arisondha Fiesty Utami Indra Permana Loso Judijanto SILVIA EKASARI Titis Nistia Sari