Pengaruh Return On Assets, Ukuran Perusahaan, Kompensasi Rugi Fiskal, Dan Kepemilikan Institusional Terhadap Tax Avoidance

Annisa Alfahira Zaenuddin, Dyarini Binti Thamrin
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引用次数: 1

Abstract

This study aims to analyze the effect of Return on Assets (ROA), firm size, fiscal loss compensation, and institutional ownership on tax avoidance. The population is the mining industry whose shares are traded on the Indonesia Stock Exchange (IDX) between 2016 and 2020. And with a purposive sampling technique, 80 samples were selected. By using multiple linear regression, the results show that ROA, firm size, fiscal loss compensation, and institutional ownership simultaneously had an insignificant positive effect on tax avoidance. Partially, ROA and firm size have a significant negative effect on tax avoidance; while compensation for fiscal losses has no significant positive effect, and institutional ownership has a significant negative effect on tax avoidance
资产回报率、企业规模、财政补偿和体制所有权对Tax回避的影响
本研究旨在分析资产收益率(ROA)、企业规模、财政损失补偿和机构所有权对避税的影响。人口是矿业,其股票在2016年至2020年期间在印度尼西亚证券交易所(IDX)交易。采用有目的抽样技术,选取80个样本。通过多元线性回归分析发现,资产收益率、企业规模、财政损失补偿和机构所有权同时对企业避税具有不显著的正向影响。部分地,ROA和企业规模对避税有显著的负向影响;而财政损失补偿对避税没有显著的正向影响,机构所有权对避税有显著的负向影响
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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