PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- This study aims to examine the effect of Return on Assets, Leverage, Size of Company, and Audit Quality to Tax Avoidance on manufacture companies listed on the Indonesia Stock Exchange (IDX). Independent variables in this study are Return on Assets, Leverage, Size of Company, and Audit Quality. The dependent variable in this study is the Tax Avoidance. The research population is a company listed on the IDX which revealed the Annual Report during the period 2013-2017. The study sample consisted of 34 companies with 5 years of observation. The data analysis technique used in this study is multiple regression analysis techniques. The results in this study indicate that Return on Assets has a positive effect on Tax Avoidance, Leverage, Size of Company, and Audit Quality has no effect significantly on Tax Avoidance.