Pengaruh ROA, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Sub-Sektor Otomotif dan Komponen Di BEI Periode Tahun 2012-2018

Abstract

This study aims to test empirically the effect of Return On Assets (ROA), Leverage, and Company Size on Tax Avoidance in Automotive and Component Sub-Sector Companies on the IDX 2012-2018 Period. 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