Pengaruh Return On Asset, Return On Equity, Dan Debt To Asset Ratio Terhadap Tax Avoidance Pada Perusahaan Sektor Food And Beverage

Abstract

Abstract

 

Formulating background description problems in the previous chapter, you will obtain a formula from one below: 1. How do you account for return on asset on tax avoidance 2. How do causality return on equity on tax avoidance 3. In the first quarter of 2007, the company's net profit was recorded at rp1.3 trillion in the first quarter of 2007. Recognizing return on asset causality on tax avoidance 2. Recognizing return on equity on tax avoidance 3. In the first quarter of 2007, Indonesia was expected to see a surplus of us $2.4 billion in the same period last year. The non-optimal condition of the ability of authorized tax collectors to realize tax revenues results in the emergence of questions about tax avoidance in institutions or individuals. This research uses quantitative methods as a tool to see the effect of Return On Assets, Return On Equity, and Debt To Asset Ratio on tax avoidance. The results of this study indicate that Return on Assets has a negative effect on tax avoidance, Return On Equity has a significant positive effect on tax avoidance, Debt To Asset Ratio has a significant negative effect on tax avoidance.

 

Keywords:........ Return on Assets; Return On Equity; Debt To Asset Ratio; Tax Avoidance