PENGARUH LEVERAGE DAN RETURN ON ASSETS (ROA) TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2020-2022

Victoria, Erlina (2024) PENGARUH LEVERAGE DAN RETURN ON ASSETS (ROA) TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2020-2022. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to determine the effect of leverage and return on assets (ROA) on tax avoidance. In this research, the sample used are mining sector companies listed on the IDX in 2020-2022. The sampling technique in this research was purposive sampling so that a sample of 120 financial report data was obtained. The data in this research uses data on total assets, total debt, net profit, tax burden and profit before tax. Hypothesis testing uses the bootstrap technique to see the influence of the independent variable on the dependent variable. The tool used to test the data was IBM SPSS 22. The results of testing the first hypothesis stated that leverage and return on assets on the two independent variables had no effect on tax avoidance.

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