The Effect of Earning Management, Return on Asset and Debt to Equity Ratio to Tax Avoidance (Empirical Study on Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange Period 2015-2019)

Abstract

This study aims to determine the effect of earnings management, return on assets, and debt-to-equity-ratio on tax avoidance. The research method used in this study is illustrative using secondary data. The population of this research is all consumer goods sub-industry companies listed on the Indonesia Stock Exchange during 2015-2019. The purposive sampling method was used to determine the sample, in order to obtain a sample of 10 companies from a total of 50 observed data. As a data analysis method, panel data analysis and data testing use the Eviews 11. The results show that partially, earnings management, return on assets and debt-to-equity ratio have no effect on tax avoidance. Furthermore, simultaneously, earnings management, return on assets and debt to equity ratio have no effect on tax avoidance