PENGARUH PENGUNGKAPAN TATA KELOLA PERUSAHAAN, RETURN ON ASSET, LEVERAGE TERHADAP TAX AVOIDANCE YANG TERDAFTAR DI BEI

Felix Jonathan, Estralita Trisnawati

Abstract


The purpose of this study is to obtain empirical evidence on the effect of corporate governance,  return  on  asset,  leverage  to  tax  avoidance  that  listed  in  Indonesia  Stok Exchange, with a total of 46 samples. This study uses secondary data which were tested using software SmartPLS 3,0. The result of this study suggests that corporate governance and leverage does not significantly influence tax avoidance. However, return on asset have positive and significant influence tax avoidance.


Keywords


Corporate Governance; Return On Asset; Leverage; Tax Avoidance.

Full Text:

PDF


DOI: http://dx.doi.org/10.24912/jpa.v2i2.7616

Refbacks

  • There are currently no refbacks.