Authors : Anita Fitry Lumbantoruan; Fardinal

Volume/Issue : Volume 8 - 2023, Issue 3 - March

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://bit.ly/43l49CX

DOI : https://doi.org/10.5281/zenodo.7943856

Abstract : This study was conducted to examine the effect of return on assets, auditor reputation and firm size on tax avoidance in consumer goods sector companies listed on Indonesia Stock Exchange. The sampling technique used is the population criteria technique so that it becomes a population or sample frame, and produces a total sample of 31 companies so that there are 124 observation samples. The data used is secondary data obtained from the Indonesia Stock Exchange website and other official websites. The data in this study were analyzed by multiple linear regression analysis, hypothesis testing and the coefficient of determination using SPSS Version 25.0. The results showed that Return on Assets had a significant negative effect on tax avoidance, Auditor Reputation had a positive and insignificant effect on tax avoidance and Firm Size had a significant negative effect on tax avoidance. positive and significant impact on tax avoidance in consumer goods sector companies listed on the Indonesia Stock Exchange.

Keywords : Return on Assets, Auditor Reputation, Tax Avoidance.