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All Journal Jurnal Paradigma Akuntansi
Sumantri, Dilla Rania Putri
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Economics, Econometrics & Finance Social Sciences

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PENGARUH ROA, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Sumantri, Dilla Rania Putri; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32450

Abstract

During the 2018-2020 timeframe, this study aims to examine the impact of ROA, business age, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (ISE). According to the approach of purposive sampling, 77 firms were included in the sample. SPSS (Statistical Product and Service Solution 25) is used in conjunction with Microsoft Excel to do multiple linear regression analysis on the data. ROA appears to be the only element that has a negative and statistically significant impact on tax evasion, while the age and size of the company have a negative and statistically inconsequential impact.
Co-Authors Yuniarwati, Yuniarwati