ANALYSIS OF EFFECT OF CAPR, DAR, ROA AND SIZE ON TAX AVOIDANCE

Main Article Content

Adil Akbar
Hakiman Thamrin

Abstract

This study aimed to identify the effect of the independent variable capital intensity (CAPR), return on assets (ROA), debt to asset ratio (DAR), and the size of the company (SIZE) on tax avoidance (CETR) as dependent variable. This study tested using multiple linear regression analysis with the SPSS 25 program with a causality and comparative approach using cross sectional data. The results of the study in 2015 showed that the capital intensity and debt to asset ratio does not affect on tax avoidance, while return on assets and company size have significant negative effect on tax avoidance. In 2017, showed that the capital intensity, debt to asset ratio, and company size does not affect on tax avoidance, while return on assets has a significant negative effect on tax avoidance. Hypothesis testing results indicate that the independent variables simultaneously in 2015 and 2017 affect the dependent variable.

Article Details

How to Cite
Akbar, A., & Hakiman Thamrin. (2020). ANALYSIS OF EFFECT OF CAPR, DAR, ROA AND SIZE ON TAX AVOIDANCE. Dinasti International Journal of Management Science, 1(5), 706-718. https://doi.org/10.31933/dijms.v1i5.285
Section
Articles

References

Gem, AD, Nurlaela, S and W, EM. 2018. “Effect of Size, Age, Profitability, Leverage and Sales Growth Against Tax Avoidance”. Journal of Accounting and Taxes. Vol.19 (01), pp: 10-20.
Hand, YD and Yumsih, S. 2016. “Expert Power Chief Financial Officer, Chief Financial Officer of Political Power And Characteristics Terhaddap Company Effective Tax Rates”. Journal of Business & Economics. Vol.14 (2), pp: 132-142.
Mulyani, S., Kusmuriyanto & Suryarini, T. 2017. “Determinant Analysis of Tax Avoidance In Manufacturing Company in Indonesia”. Journal RAK (Financial Accounting Research). Vol.2 (3), pp: 53-66.
Pakpahan, Robert. 2015. Annual Report The Directorate General of Taxation 2015. [Online] Available: https://www.pajak.go.id/id/tahunan-page. [December 20, 2019].
Pakpahan, Robert. 2017. Annual Report The Directorate General of Taxation 2017. [Online] Available: https://www.pajak.go.id/id/tahunan-page. [December 20, 2019].
Puspita, D. & Febrianti, M. 2017. “Factors Affecting Tax Avoidance In Manufacturing Company in Indonesia Stock Exchange”. Journal of Business and Accounting. Vol.19 (01), pp: 38-46.
Sukmawijaya, Angga. 2019. Throughout 2018 Tax Revenues Decline Of Property Sector. [Online] Available: https://kumparan.com/@kumparanbisnis/sepanjang-2018-realisasi-penerimaan-pajak-dari-sektor-properti-turun-1548303510643494667. [December 20, 2019]
Tambunan, ES. 2015. Tax Problems Behind the rise of Property Business. [Online] Available: https://majalahpajak.net/problematika-pajak-di-balik-maraknya-bisnis-properti/. [December 20, 2019.]