Abstract
The study aimed to determine the effect of returns on assets, leverage, and political connections to the level of tax avoidance . This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample collection technique is purposive sampling and obtained a total of 11 companies. The type of data used is secondary data in the form of the company's annual financial statements obtained from the IDX website or the company's website . Data analysis uses multiple linear regression tests with the help of SPSS software version 20. The results of tests that have been done stated that the return on assets has a significant negative effect on tax avoidance. While leverage and political connections have a significant positive effect on tax avoidance. Simultaneous returns on assets, leverage ,and political connections affect tax avoidance, with an influence rate of 35.6% while the remaining 64.4% can be described by other independent variables not included in the study
Recommended Citation
Nurdin, Fajar and Nadia, Nadia
(2022)
"Factors Influencing Tax Avoidance : An Empirical Study on the Indonesian Stock Exchange,"
Journal of Accounting Auditing and Business: Vol. 5:
No.
2, Article 5.
Available at:
https://journal.unpad.ac.id/jaab/vol5/iss2/5