The Effect of ROA and Company Size on Tax Avoidance (In Mining Companies Listed on the Indonesia Stock Exchange 2016-2018)

Authors

  • Diah Andari*, Citra Mariana, Yati Mulyati, Hesty Juni Tambuati Subing, Andina Nur Fathonah

Abstract

The investigation to choose if Profitability and Company Size have any effect towards Duty Evasion
in Mining Companies recorded in Indonesia Stock Exchange 2016-2018. Variables that impact the decrease in
charge shirking of gainfulness and Company Size. The strategy utilized in this examination is illustrative. The
populace in this examination is mining organizations recorded in Indonesia Stock Exchange 2016-2018 period
added up to 47 organizations. While the inspecting procedure utilized in this examination is non likelihood
testing with purposive inspecting technique, all together that the entire sample of 10 organizations. While the
examination of the information utilized in this exploration is various relapse investigation at a centrality level of
fifty. The program acclimated examine the information utilizing eview 10. The outcome that incompletely and
at the same time demonstrated that the benefit and Company Size impact to burden evasion. The consequence
of the examination likewise shows that the effect on charge evasion by 59.27%, while the staying 40.73% is
clarified by different factors outside the exploration model.

Published

2020-10-15

Issue

Section

Articles