Amnesty: Jurnal Riset Perpajakan
Vol 5 No 1 (2022): Mei 2022

The Effect Of Size, Roa, And Leverage On Tax Avoidance On Property & Real Estate Companies Listed On The Indonesia Stock Exchange For The 2018-2020 Period

Imam Hidayat (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Tangerang)
Pika Prawesty (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Tangerang)

Article Info

Publish Date
31 May 2022

Abstract

The purpose of this study is to identify and analyze the effect of Tax Avoidance on Size, ROA and Leverage on sector property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. The population used in this study were all companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Sampling techniques in this study used purposive sampling methods, and samples in this study as many as 10 companies. The data analysis method used in this study with the Eviews program version 12. The results of this study showed that Size, ROA and Leverage have a positive effect on Tax Avoidance

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Journal Info
Amnesty: Jurnal Riset Perpajakan
Website

Abbrev

jrp-amnesty

Publisher

Universitas Muhammadiyah Makassar

Subject

Economics, Econometrics & Finance

Description

Amnesty: Jurnal Riset Perpajakan (Print ISSN: 2714-6308; Online ISSN: 2714-6294) is a peer-reviewed scientific journal focusing on taxation studies. The journal is managed by the Taxation Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia. It is published ...