PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2015-2019)

Untara Untara, Titi Ayem Lestari, Wendri Sukmarani

Abstract


Abstract

This research aimed to examine the effect of Return On Asset (ROA), Debt to Equity Ratio (DER) and Company Size (SIZE) on Tax Avoidance in Companies in the Food Sub-Sector. Return On Asset (ROA) is measured from profit and Debt to Equity Ratio (DER) is measured by the ratio of total debt and Company Size (SIZE) is measured by natural logarithms. This type of research is quantitative research. The sample in this study was obtained using a purposive sampling method with predetermined criteria. Based on the purposive sampling method, 60 samples were obtained from 12 companies in the Food and Beverage sub-sector listed on the IDX for the 2015-2019 period.
The analytical method used is multiple linear regression analysis using the SPSS program. The results of this study indicate that Return On Asset (ROA) has an effect on Tax Avoidance, Debt to Equity Ratio (DER) has no effect on Tax Avoidance, while Company Size (SIZE) has an effect on Tax Avoidance. The variables of Return on Assets (ROA), Debt to Equity Ratio (DER) and Company Size (SIZE) can be seen in the coefficient of determination of 30.2% of Tax Avoidance. While the remaining value of 69.8% is influenced by other factors outside the factors that become research variables.

Keywords : Return On Asset (ROA), Debt to Equity Ratio (DER), Company Size (SIZE) Tax Avoidance.

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References


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