PENGARUH RETURN ON ASSET, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

Siti Nur Faizah, Prosa Akuntansi UPY and Vidya Vitta Adhivinna, Prosa Akuntansi Universitas PGRI Yogyakarta (2017) PENGARUH RETURN ON ASSET, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE. JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017.

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Abstract

This research aims to analyze and obtain empirical evidence about the effects of Return On Asset (ROA), leverage, institutional ownership and firm size to tax avoidance. The independent variables use are Return On Asset (ROA), leverage, institutional ownership and firm size. The dependent variable is tax avoidance.The research population was manufacturing companies listed in Indonesia Stock Exchange during 2011-2015 period. Sample was collected by purposive sampling method. With total 56 manufacturing companies were taken as sample. This Research use multiple regression as analysis method.The result of this research showed that Return On Asset (ROA) has an effect on tax avoidance with a significance value of 0,000, leverage has no effect on tax avoidance with a significance value of 0,292, institutional ownership has no effect on tax avoidance with a significance value of 0,224 and firm size has no effect on tax avoidance with a significance value of 0,065.

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