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The Analysis of Leverage, Return on Assets, and Firm Size on Tax Avoidance

Accounting Analysis Journal · Vol. 11 No. 3 (2023) · hlm. 186–195

DOI
10.15294/aaj.v11i3.61617
ISSN
2502-6216, 2252-6765
Terbit
2023-04-17
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Purpose: The study aims to analyze the effect of leverage, return on assets, and firm size on tax avoidance in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the 2010-2016 period. Method: The population in this research are real estate companies listed on the Indonesia Stock Exchange. The sample selection process in this research used a purposive sampling method. Testing the effect of leverage, return on assets, and firm size on tax avoidance is done using multiple linear regression analysis models. Findings: Based on the results of the study, the CETR level is positively and significantly influenced by the level of return on assets and company size. Meanwhile, CETR is negatively and significantly affected by the level of leverage. Novelty: In this study, the sample is focused on property and real estate companies listed on the Indonesia Stock Exchange based on sharia stocks because related research has not been widely studied, so it is necessary to do more about tax avoidance in sharia stocks. Keywords: Tax Avoidance; Return on Assets; Leverage; Firm Size

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8 penulis · 12 tautan kepenulisan bersama · 7 lintas organisasi

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  • Politeknik STMI Jakarta
  • Politeknik Negeri Semarang
  • State University of Semarang
  • Diponegoro University
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Rekan penulisOrganisasiArtikel bersama
Asmaul AzizahDiponegoro University1
Afiat SadidaPoliteknik Negeri Semarang1
Indah AnisykurlillahState University of Semarang1
Afifah NurrahmasariState University of Semarang1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Analysis of Leverage, Return on Assets, and Firm Size on Tax Avoidance</dc:title>
	<dc:creator>Paramita, Astriyani Sandya</dc:creator>
	<dc:creator>Ardiansah, Muhammad Noor</dc:creator>
	<dc:creator>Delyuzar, Raissa Arham</dc:creator>
	<dc:creator>Dzulfikar, Arif</dc:creator>
	<dc:description xml:lang="en-US">Purpose : The study aims to analyze the effect of leverage, return on assets, and firm size on tax avoidance in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the 2010-2016 period.
Method : The population in this research are real estate companies listed on the Indonesia Stock Exchange. The sample selection process in this research used a purposive sampling method. Testing the effect of leverage, return on assets, and firm size on tax avoidance is done using multiple linear regression analysis models.
Findings : Based on the results of the study, the CETR level is positively and significantly influenced by the level of return on assets and company size. Meanwhile, CETR is negatively and significantly affected by the level of leverage.
Novelty : In this study, the sample is focused on property and real estate companies listed on the Indonesia Stock Exchange based on sharia stocks because related research has not been widely studied, so it is necessary to do more about tax avoidance in sharia stocks.
Keywords :&amp;nbsp;Tax Avoidance; Return on Assets;&amp;nbsp;Leverage; Firm Size</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2023-04-17</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/61617</dc:identifier>
	<dc:identifier>10.15294/aaj.v11i3.61617</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 11 No 3 (2022); 186-195</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/61617/24389</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>