Pengaruh Return On Assets, Leverage Dan Ukuran Perusahan Terhadap Tax Avoidance (Studi pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia)

Nurak, Gregoriana Dua (2020) Pengaruh Return On Assets, Leverage Dan Ukuran Perusahan Terhadap Tax Avoidance (Studi pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia). Undergraduate thesis, Universitas Katolik Darma Cendika Surabaya Fakultas Ekonomi.

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Abstract

Tax avoidance is a way for companies to manage corporate tax expenditures legally or not in conflict with tax laws or take advantage of weaknesses in existing tax laws. Several factors that can affect tax avoidance are return on assets, leverage and company size. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange. The sampling method was purposive sampling according to predetermined criteria. The number of samples collected was 13 companies. Hypothesis testing in this research uses the t test and the F test. The results show that partially the return on assets variable has no effect on tax avoidance, this shows that return on assets does not have an impact on the level of the company in tax avoidance, while leverage and size the company has an effect on tax avoidance. This shows that the higher the leverage value and company size, the higher the company's tax avoidance action. Simultaneously, return on assets, leverage and firm size have an effect on tax avoidance.

Item Type:

Thesis (Undergraduate)

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