Size of Company, Return on Assets, and Leverage on Tax Avoidance

Many companies do tax avoidance in order to decrease the burden. Tax can be done various ways. This research is discover impact of return on assets, firm size, and leverage avoidance, partially simultaneously. The author uses data collection methods by utilizing secondary from oil gas companies’ financial statements which downloaded website. was processed using analysis multiple regression, Eviews. reveals that simultaneously have a significant positive effect avoidance. also shows company's significantly gives an activities. It means higher firm, it will affect ability avoid its taxes. Meanwhile, size assets no