PENGARUH RETURN ON ASSETS, RETURN ON EQUITY DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTANIAN DAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024
Pada Perusahaan Sektor Pertanian dan Perkebunan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024
DOI:
https://doi.org/10.33603/ejpe.v14i2.12017Abstract
This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Leverage on Tax Avoidance in agricultural and plantation sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from the companies’ annual financial statements. The population of this study consists of 29 agricultural and plantation sector companies listed on the Indonesia Stock Exchange, with a sample of 11 companies. The sampling technique used is purposive sampling based on specific criteria relevant to the research objectives. The analytical method applied is multiple linear regression to examine the effect of independent variables on the dependent variable. The results show that Return on Assets (ROA), Return on Equity (ROE), and Leverage do not have a significant effect on Tax Avoidance when tested partially. However, all variables simultaneously have a significant effect on Tax Avoidance.
Keywords: Return on Assets, Return on Equity, Leverage, Tax Avoidance
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