Competitive Jurnal Akuntansi dan Keuangan
Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan

Pengaruh ROI dan DER Terhadap Tax Avoidance

Berliana, Muthia (Unknown)
Mahpudin, Endang (Unknown)

Article Info

Publish Date
10 Jan 2021

Abstract

This study aims to determine the effect of ROI (X1), and DER (X2) on simultaneous and partial tax avoidance (Y). This research uses financial statements of companies food and beverage in the (IDX) periode 2018-2020, uses 19 companies. The results show that: (1) ROI has a partial no effect on tax avoidance, (2) DER has a partial effect on tax avoidance, and (3) ROI and DER  simultaneously have an effect on tax avoidance.

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Journal Info
Competitive Jurnal Akuntansi dan Keuangan
Website

Abbrev

competitive

Publisher

Universitas Muhammadiyah Tangerang

Subject

Economics, Econometrics & Finance

Description

Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen ...