YOHAN YOHAN
Trisakti School of Management

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PENGARUH ROA, LEVERAGE, KOMITE AUDIT, SIZE, SALES GROWTH TERHADAP TAX AVOIDANCE YOHAN YOHAN; ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.233 KB) | DOI: 10.34208/jba.v21i1a-1.704

Abstract

The purpose of this research to examine the factors that influencing Tax Avoidance. Those factors are Return on Asset (ROA), Leverage, Audit Committee, Size, and Sales Growth to Tax Avoidance. The population of this research is manufactured companies which consistently listed in Indonesia Stock Exchange from 2013 to 2015. Samples are obtained through purposive sampling method, in which only 69 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 207 data available are taken as the samples. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The result of this research indicates that Return on Asset has influence toward Tax Avoidance, while Leverage, Audit Committee, Size and Sales Growth have no influence toward Tax Avoidance.