Pengaruh Return On Asset (ROA), Leverage dan Pertumbuhan Penjualan Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Subsektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)

Authors

  • Wanda Chandra Diningrat Universitas Muhammadiyah Sukabumi
  • Ade Sudarma Universitas Muhammadiyah Sukabumi
  • Ismet Ismatullah Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i3.27262

Abstract

Penelitian ini bertujuan untuk Untuk mengetahui pengaruh Return on Asset (ROA), Leverage dan pertumbuhan penjualan terhadap Tax Avoidance pada perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2021-2023. Penelitian ini dilakukan dengan menggunakan metode kuantitatif assosiatif. Populasi dalam penelitian ini adalah laporan keuangan perusahaan property dan real estate periode 2021-2023 sebanyak tiga puluh perusahaan dan diambil 90 sampel laporan keuangan. Dalam penelitian ini pengambilan sampel dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji koefisien determinasi dan uji hipotesis dengan pengolahan data menggunakan program SPSS 25. Hasil penelitian ini menunjukan bahwa variabel return on asset (ROA) memiliki nilai signifikansi 0,008 < 0,05 menunjukan pengaruh terhadap tax avoidance. Variabel leverage memberikan nilai signifikansi  0,191 > 0,05 menunjukan tidak adanya pengaruh terhadap tax avoidance. Variabel pertumbuhan penjualan memberikan nilai signifikansi 0,657 > 0,05 menunjukan tidak adanya pengaruh terhadap tax avoidance. Sedangkan secara simultan menunjukan pengaruh  dengan memberikan nilai signifikansi 0,042 < 0,05

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Published

2025-07-07

How to Cite

Wanda Chandra Diningrat, Ade Sudarma, & Ismet Ismatullah. (2025). Pengaruh Return On Asset (ROA), Leverage dan Pertumbuhan Penjualan Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Subsektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023). Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(3). https://doi.org/10.30651/jms.v10i3.27262

Issue

Vol. 10 No. 3 (2025)

Section

Artikel

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