Pengaruh Return On Assets, Ukuran Perusahaan, Kompensasi Rugi Fiskal, Dan Kepemilikan Institusional Terhadap Tax Avoidance

Annisa Alfahira Zaenuddin · Dyarini Dyarini

11 citations0/0 files storedJurnal Akuntansi dan Governance

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Corporate Taxation and Avoidance Taxation and Legal Issues Corporate Governance and Financial Management

Abstract

This study aims to analyze the effect of Return on Assets (ROA), firm size, fiscal loss compensation, and institutional ownership on tax avoidance. The population is the mining industry whose shares are traded on the Indonesia Stock Exchange (IDX) between 2016 and 2020. And with a purposive sampling technique, 80 samples were selected. By using multiple linear regression, the results show that ROA, firm size, fiscal loss compensation, and institutional ownership simultaneously had an insignificant positive effect on tax avoidance. Partially, ROA and firm size have a significant negative effect on tax avoidance; while compensation for fiscal losses has no significant positive effect, and institutional ownership has a significant negative effect on tax avoidance

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2018Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015 2017PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS ASET TETAP, KOMPENSASI RUGI FISKAL DAN CORPORATE GOVERNANACE TERHADAP TAX AVOIDANCE 2019Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Penghindaran Pajak 2020Pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan dan Leverage Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)2021PENGARUH COMPANY SIZE, PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN LIKUIDITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2015-2019 2016PENGARUH LEVERAGE,UKURAN PERUSAHAAN,ROA,KEPEMILIKAN INSTITUSIONAL, KOMPENSASI KERUGIAN FISKAL, DAN CSR TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN TERDAFTAR DI BEI 2013 – 2015 2019BigData: Issues, Challenges, Technologies and Methods

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