PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE
نویسندگان
چکیده
Penghindaran pajak adalah upaya meringankan beban dengan tidak melanggar hukum. Penelitian ini bertujuan untuk mengetahui pengaruh debt to equity ratio (DER), return on assets (ROA) dan ukuran perusahaan terhadap penghindaran pada manufaktur sub sektor otomotif komponen yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Proksi menghitung menggunakan Effective Tax Rate (ETR). Populasi dalam penelitian Teknik pengambilan sampel digunakan sampling jenuh dimana seluruh anggota populasi dijadikan sampel, jumlah 12 jangka waktu 3 sehingga data 36 data. analisis deskriptif, verifikatif melalui uji asumsi klasik, koefisien determinasi, pengujian hipotesis t F. Alat program SPSS 25. Hasil menunjukkan bahwa Debt To Equity Ratio (DER) berpengaruh Pajak, Return On Assets Ukuran Perusahaan Pajak.
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ژورنال
عنوان ژورنال: Jurnal Akuntansi Kompetif
سال: 2022
ISSN: ['2622-5379']
DOI: https://doi.org/10.35446/akuntansikompetif.v5i3.1145