Daftar Isi:
  • The aim of tlus study is to analyze the effect of Return On Asset and Leverage to Tax Avoidance. The research uses secondary data that is financial statements of 21 companies from a total of 41 Manufach1re Companies Sector Various Industries listed the Indonesia Stock Exchange period 2015-2017. The sampling technique was done by purposive sampling method and total observation 63 samples analyzed using multiple linear regression analysis. The result of the research is the larger Return On Asset of the company will have small Tax Avoidance, othersiwe higher the value Leverage of the company will have a large Tax Avoidance.