Abstract
This study aims to see the effect of Return On Assets (ROA), Leverage, and Company Size on Tax Avoidance in automative sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2012-2018. The population in this study uses 15 sub-manufacturing companies. Automotive sector listed on the Indonesia Stock Exchange. The sample selection technique used in this research is purposive sampling method, and obtained 8 sub-automotive manufacturing companies that meet the requirements as the research sample. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that of the 3 variables tested, 2 were proven to effect tax avoidance, namely the variable ROA, company size. Meanwhile the leverage variable has no effect on tax avoidance.
 
 Keywords: Tax Avoidance, Return on Assets, Leverage, Company Size.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Journal of Economic, Bussines and Accounting (COSTING)
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
