Pengaruh Return On Asset, Leverage, Ukuran Perusahaan Terhadap Sensitivitas Isu Pajak (Penghindaran Pajak) Perusahaan Sektor Pertambangan (Go Public) di Indonesia

Abstrak

The purpose of this study is to determine the impact of Return on Assets, Leverage, and company size on the sensitivity of tax issues. The independent variables contained in this study are return on assets, leverage and firm size. The variable in this study is tax avoidance as measured by using the Cash Effective Tax Tariff (CETR). The object of research is a company that has been listed on the Indonesia Stock Exchange, namely PT. Aneka Tambang, Tbk. The type of data used is secondary data with the research year from 2011 to 2020. The research model is using a multiple regression model.