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All Journal Jurnal Ilmiah Ekonomi dan Manajemen
Oktavia Fara Sherly Indrasafitri
Sekolah Tinggi Ilmu Ekonomi Surakarta
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KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE PERUSAHAAN REAL ESTATE Oktavia Fara Sherly Indrasafitri; Arif Nugroho Rachman
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.41

Abstract

The purpose of this study was to know the effect of the current ratio, company size, ROA and DER on tax avodiance. This research is a quantitative research. Data collection through documentation The research population of real estate companies and properties on the Indonesia Stock Exchange in 2018-2021 totals 54 companies. Determination of the sample used purposive sampling so that a sample of 34 companies. Data analysis techniques using multiple linear regression, t test, F test and the coefficient of determination. The results showed that the current ratio has a negative and significant effect on tax avoidance. Firm size has no effect on tax avoidance. Return on assets has a negative and significant effect on tax avoidance. The debt to equity ratio has a positive and significant effect on tax avoidance
Co-Authors Arif Nugroho Rachman