Pengaruh Return on Aset, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to determine the effect of Return On Assets, leverage and firm size on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2017-2021. Return on assets balanced with leverage and firm size are expected to affect tax avoidance. The population in this study are banking companies listed on the Indonesia Stock Exchange. Sample selection using purposive sampling technique. The number of samples in this study were 100 samples. The data collection technique used in this research is the documentation study method by obtaining data in the form of the company's annual report. The data analysis used is descriptive analysis followed by classical assumption test which includes normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. Hypothesis testing in this study using multiple regression analysis techniques. Based on the results of the study, it shows that: 1) Return on Assets partially has a significant effect on tax avoidance with a sig-t value of 0.028. 2) leverage measured using DER partially affects tax avoidance with a sig-t value of 0.000. 3) the size of the company which is measured using the log total assets partially has no effect on tax avoidance because the sig-t value is 0.341 which is above 0.05. 4) return on assets, leverage and firm size simultaneously have a significant effect on tax avoidance with a sig-F value of 0.000 which is below 0.005.