Return On Assets, Leverage, Company Size dan Tax Avoidance
Abstract
The purpose of this study was to determine the effect of return on assessment, leverage and company size on tax avoidance. This research was conducted on mining sector companies listed on the IDX in 2017-2019. The sampling method used was purposive sampling. The number of companies that met the criteria was 11 companies with 33 observations. Data collection was carried out by non-participant observation method. The data analysis technique used is multiple linear regression analysis. Based on the research results, it was found that return on assets and company size have a negative effect on tax avoidance, while leverage has a positive effect on tax avoidance.
Keywords: Tax Avoidance; Return On Assets; Leverage; Company Size.
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References
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Nugrahitha, I. M. A., & Suprasto, H. B. (2018). Pengaruh Profitabilitas , Leverage , Corporate Governance , dan Karakter Eksekutif pada Tax avoidance Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia. E-Jurnal Akuntansi Universitas Udayana, 22(36), 2016–2039.
Praditasari, N. K. A., & Setiawan, P. E. (2017). Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage Dan Profitabilitas Pada Tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 19.2(03), 1229–1258.
Rosa Dewinta, I., & Ery Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615.
Solihin, S., Saptono, S., Yohana, Y., Yanti, D. R., & Kalbuana, N. (2020). the Influence of Capital Intensity, Firm Size, and Leverage on Tax avoidance on Companies Registered in Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03), 272–278. https://doi.org/10.29040/ijebar.v4i03.1330
Tyler, N. J. C. (1986). The relationship between the fat content of Svalbard reindeer in autumn and their death from starvation in winter. Rangifer, 6(2), 311. https://doi.org/10.7557/2.6.2.664
Wijayanti, Yoanis & Merkusiwati, N. K. L. A. (2017). Pengaruh Proporsi Komisaris Independen, Kepemilikan Institusional, Leverage, Dan Ukuran Perusahaan Pada Penghindaran Pajak. E-Jurnal Akuntansi, 20, 699–728.
Wirawan, H. K., & Sukartha, I. M. (2018). Pengaruh Kepemilikan Keluarga dan Ukuran Perusahaan pada Agresivitas Pajak dengan Corporate Governancer sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 23, 595. https://doi.org/10.24843/EJA.2018.v23.i01.p23
Aminah, Chairina, & Sari, Y. Y. (2017). The Influence of Company Size , Fixed Asset Intensity, Leverage, Profitability, and Political Connection To Tax avoidance. AFEBI Accounting Review (AAR), 02(02), 30–43.
Annisa. (2017). Pengaruh Return on asset, Leverage, Ukuran Perusahaan Dan Koneksi Politik Terhadap Penghindaran Pajak. JOMFekom, 4(1), 1960–1970.
Arianandini, Putu Winning & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 22, 2088–2116.
Cahya Dewanti, I. G. A. D., & Sujana, I. K. (2019). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage pada Tax avoidance. E-Jurnal Akuntansi, 28, 377. https://doi.org/10.24843/eja.2019.v28.i01.p15
Darmayanti, P. P. B., & Lely Aryani Merkusiawati, N. K. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax avoidance. E-Jurnal Akuntansi, 26, 1992. https://doi.org/10.24843/eja.2019.v26.i03.p12
Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax avoidance). E-Jurnal Akuntansi Universitas Udayana, 21(1), 830–859.
Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on assets, Company Size, and Sales Growth on Tax avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338
Handayani, R. (2018). Pengaruh Return on assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015. Jurnal Akuntansi Maranatha, 10(1), 72–84. https://doi.org/10.28932/jam.v10i1.930
Hendrani, A., Uliarta Hasibuan, N., & Septyanto, D. (2020). The Effect Of The Roa, Audit Committee, and The Company Size on Tax avoidance (Metal and The Like) Listed on Indonesia Stock Exchange (Idx) Period 2014 - 2018. Prosiding ICSMR, 1(1 SE-Articles), 85–101. Retrieved from http://conference.loupiasconference.org/index.php/ICSMR/article/view/8
Irianto, D. B. S., & S.Ak, A. W. (2017). The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3
Jensen Michael C., M., & H., W. (1976). Theory Of The Firm : Managerial Behavior, Agency Cost And Ownership Structure. Human Relations, 72(10), 1671–1696. https://doi.org/10.1177/0018726718812602
Kurniasih, T., & Ratna Sari, M. (2013). Pengaruh Return on assets, Leverage, Corporate Governance, Ukuran Perusahaan Dan Kompensasi Rugi Fiskal Pada Tax avoidance. Buletin Studi Ekonomi, 18(1), 58–66.
Kusufiyah, yunita Valentina & Anggraini, D. (2019). Peran Komisaris Independen, Ukuran Perusahaan, Kinerja Keuangan dan Leverage terhadap Usaha Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 26, 1601–1631.
Nugrahitha, I. M. A., & Suprasto, H. B. (2018). Pengaruh Profitabilitas , Leverage , Corporate Governance , dan Karakter Eksekutif pada Tax avoidance Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia. E-Jurnal Akuntansi Universitas Udayana, 22(36), 2016–2039.
Praditasari, N. K. A., & Setiawan, P. E. (2017). Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage Dan Profitabilitas Pada Tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 19.2(03), 1229–1258.
Rosa Dewinta, I., & Ery Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615.
Solihin, S., Saptono, S., Yohana, Y., Yanti, D. R., & Kalbuana, N. (2020). the Influence of Capital Intensity, Firm Size, and Leverage on Tax avoidance on Companies Registered in Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03), 272–278. https://doi.org/10.29040/ijebar.v4i03.1330
Tyler, N. J. C. (1986). The relationship between the fat content of Svalbard reindeer in autumn and their death from starvation in winter. Rangifer, 6(2), 311. https://doi.org/10.7557/2.6.2.664
Wijayanti, Yoanis & Merkusiwati, N. K. L. A. (2017). Pengaruh Proporsi Komisaris Independen, Kepemilikan Institusional, Leverage, Dan Ukuran Perusahaan Pada Penghindaran Pajak. E-Jurnal Akuntansi, 20, 699–728.
Wirawan, H. K., & Sukartha, I. M. (2018). Pengaruh Kepemilikan Keluarga dan Ukuran Perusahaan pada Agresivitas Pajak dengan Corporate Governancer sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 23, 595. https://doi.org/10.24843/EJA.2018.v23.i01.p23
Published
2021-09-25
How to Cite
DHARMAYATRI, Ni Wayan Shintya; WIRATMAJA, I Dewa Nyoman.
Return On Assets, Leverage, Company Size dan Tax Avoidance.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 9, p. 2301-2311, sep. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/70389>. Date accessed: 18 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i09.p12.
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