Published: 2025-10-01

Pengaruh Return On Assets (ROA) & Company Size Terhadap Tax Avoidance (Penghindaran Pajak) Pada Perusahaan Healthcare Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023

DOI: 10.35870/jemsi.v11i5.4908

Johanes Oktavian Sanger, Rilla Gantino
  • Johanes Oktavian Sanger: Universitas Esa Unggul
  • Rilla Gantino: Universitas Esa Unggul
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Abstract

The purpose of this study is to provide empirical evidence regarding Return On Assets (ROA) & Company Size on Tax Avoidance. The study was conducted to determine taxpayer compliance with tax avoidance activities proxied by Cash Effective Tax Rate (CETR), return on assets proxied by net profit divided by total assets, and company size proxied by the natural logarithm of total revenue. The population of this study is the Healthcare sector with a total of 14 companies and using a saturated sampling method that obtained 70 samples of financial reports for the period 2019-2023 taken from the official website of the Indonesia Stock Exchange (IDX). The analysis technique of this study is descriptive analysis using multiple linear regression using the SPSS statistical data processing application 26. The results of the study show that simultaneously Return On Assets & Company Size have a negative influence on Tax Avoidance. Partially Return On Assets has a negative effect on Tax Avoidance. Meanwhile, Company Size has no significant effect on Tax Avoidance.

Keywords

Return On Assets ; Company Size ; Tax Avoidance

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Sanger, J. O., & Gantino, R. (2025). Pengaruh Return On Assets (ROA) & Company Size Terhadap Tax Avoidance (Penghindaran Pajak) Pada Perusahaan Healthcare Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 4734-4742. https://doi.org/10.35870/jemsi.v11i5.4908
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Johanes Oktavian Sanger
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan BIsnis, Universitas Esa Unggul, Kota Jakarta Barat, Provinsi DKI Jakarta, Indonesia.

Rilla Gantino
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan BIsnis, Universitas Esa Unggul, Kota Jakarta Barat, Provinsi DKI Jakarta, Indonesia.

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