Pengaruh Return On Asset, Leverage, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Real Estate Dan Property Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Tahun 2019-2023

Abstract

This research aims to empirically test the influence of Return on Assets, Leverage, and Company Size on Tax Avoidance in Real Estate and Property companies listed on the Indonesia Stock Exchange (2019-2023). This research includes quantitative research. The data used in this research is in the form of annual financial reports for real estate and property listed on the Indonesia Stock Exchange 2018-2022. The population in this study was 92 companies. The sample that meets the criteria is 17 companies. The number of observation samples was 85 data obtained using purposive sampling techniques. The analysis technique used is multiple linear regression using SPSS version 29. The results of the research show that the variable Return On Assets partially has a significant effect on company value with a significance value of 0.001, the Leverage variable partially has no significant effect on company value with a significance value. amounting to 0.108, and the Company Size variable partially has no significant effect on company value with a significance value of 0.617. The research results show that the variables Return On Assets, Leverage and Company Size simultaneously have a significant effect on Tax Avoidance with a significance value of 0.001.