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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
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