Pengaruh Ukuran Perusahaan, Current Ratio, Leverage, Dan Return On Assets Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI 2016-2018)

Abstract

This study aims to analyze the effect of Firm Size, Current Ratio, Leverage and Return On Assets (ROA) on Tax Avoidance (Case Study On Consumer Goods Industry Listed In Indonesia Stock Exchange In The Periods Of 2016-2018). 

The Research Methodology used is quantitative method with panel data (cross section and time series) and secondary data obtained from the Indonesia Stock Exchange. Mechanical sampling uses purposive sampling method with annual data and research period from 2016 to 2018.  

The results of this study show that partially independent variable of Firm Size and variable Current Ratio has a positive effect and significant on Tax Avoidance. And independent variable  of Leverage has no effect on Tax Avoidance. And independent variable  of Return On Assets (ROA) has a negative effect and significant on Tax Avoidance. Meanwhile, independent variables together have a significant relationship to dependent variable of Tax Avoidance