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All Journal Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)
Rudy Anggriawan
Universitas Prima Indonesia
Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Leverage, Loan To Asset Ratio Dan Beban Operasional Pendapatan Opersional (Bopo) Terhadap Tax Avoidance (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2017-2020) Rudy Anggriawan; Vivian Wijaya; Willie Anderson; Jessi Charina Sembiring
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 1 (2022): Januari 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v3i1.583

Abstract

 The research approach used is a quantitative approach. The sampling method is purposive sampling, a sample of 13 banking companies listed on the Indonesia Stock Exchange in 2017-2020. The results show that return on assets, debt to equity ratio, loan to asset ratio, and operating expenses and operating income have a simultaneous and significant effect on the effective tax rate (Studies on banking companies listed on the Indonesia Stock Exchange in 2017-2020). Return to assets has a partial and significant effect on the effective tax rate (Studies on banking companies listed on the IDX in 2017-2020). Debt to equity ratio has no effect and is not partially significant on the effective tax rate (Study on banking companies listed on the IDX in 2017-2020). The loan to asset ratio has no effect and is not partially significant on the effective tax rate (Study on banking companies listed on the Indonesia Stock Exchange in 2017-2020). Operating expenses and operating income have no effect and are not partially significant on the effective tax rate (Study on banking companies listed on the IDX in 2017-2020)..
Co-Authors Jessi Charina Sembiring Vivian Wijaya Willie Anderson