JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi
Vol 6 No 1 (2024): jurnal capital

DETEKSI PENGHINDARAN PAJAK: LEVERAGE, RETURN ON ASSET, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL DI INDONESIA

Kartika, Andi (Unknown)
Fitriati, Ika Rosyada (Unknown)

Article Info

Publish Date
26 Jul 2024

Abstract

This study examines the effect of leverage, Return On Assets (ROA), firm size, and institutional on tax avoidance. This study uses the subject of manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2020 to 2022. The total sample used in this study is 75 manufacturing companies with a research period of 3 years. The sample was selected by purposive sampling method. The relationship and influence between variables is explained using multiple regression analysis method. The results showed that return on assets and firm size had a positive effect on tax avoidance, meanwhile, leverage and institutional have not been able to prove their influence on tax avoidance.

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Journal Info
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi
Website

Abbrev

capital

Publisher

Sekolah Tinggi Ilmu ekonomi Semarang

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The CAPITAL Journal is a scientific journal that can be accessed openly for academics, researchers, students, lecturers and professional practitioners published by STIE Semarang. The journal CAPITAL is a periodical publication (twice a year, published in July and December) with the main objective to ...