Year: 2025
Type: article
Abstract: The study aims to test whether the profitability proxied by return on assets (ROA) has an effect on tax avoidance. Tax avoidance is an effort made by taxpayers in order to effectively fulfill their tax obligations legally. Tax avoidance is carried out in various ways, one of which is by utilizing the measurement of company profitability and return on assets is one of the methods to measure it. The research method used is descriptive verification with the population of Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in 2018 – 2021. There were 44 sample data using the purposive sampling technique. Using regression analysis of penel data, it was found that there was a significant influence of profitability on tax evasion.
Institution: Universitas Widyatama
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409296492