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:
https://doi.org/10.35870/jemsi.v11i5.4908Keywords:
Return On Assets, Company Size, Tax AvoidanceAbstract
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.
Downloads
References
Agit, Alamsyah, Paryati, R., Nuansari, S. D., Aryandika, A. A., Adif, R. M., Prameswari, F. D., Nurmala, N., & Nugrahani, W. P. (2023). Manajemen Keuangan Bisnis Dan Teori.
Chamidah, D., Siregar, R. S., Nugroho, A., & Saputro, C. (2021). Metodologi Penelitian Pendidikan. Universitas Wijaya Kusuma Surabaya, Universitas Prima Indonesia, Universitas Ahmad Dahlan.
Duhoon, A., & Singh, M. (2023). Corporate tax avoidance: A systematic literature review and future research directions. LBS Journal of Management & Research, 21(2), 197–217. https://doi.org/10.1108/lbsjmr-12-2022-0082.
Hendrani, A., Hasibuan, N. U., & Septyanto, D. (2020). Avoidance in manufacturing (metal and the like) listed on. IDX, 1–11.
Indonesia, I. A. I. (2024). Pajak Terapan Brevet A&B Terpadu. Ikatan Akuntan Indonesia.
Indrati, M., Agustiningsih, W., Purwaningsih, E., & Baskara, I. (2024). Analysis of factors that influence tax avoidance in the food and beverage industry. Jurnal Ilmiah Global Education, 5(1), 558–571. https://doi.org/10.55681/jige.v5i1.2392.
Karsam, D. R., Efriansyah, E., Iriyadi, D. R., & Sutarti, D. R. (2022). Kesatuan Press Teori & Praktik Perpajakan.
Khotimah, E. N., & Gantino, R. (2024). PC (Pada perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia periode). Maret, 2024(5), 308–327. https://doi.org/10.5281/zenodo.10525882.
Kusumaningsih, O., & Mujiyati, M. (2024). Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap penghindaran pajak. Journal of Economic, Bussines and Accounting (COSTING), 7(2), 4116–4127. https://doi.org/10.31539/costing.v7i3.9105.
Mellisyah, M. (2023). Pengaruh ROA dan leverage terhadap praktik penghindaran pajak di industri perbankan Indonesia. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), 3(2), 527–536. https://doi.org/10.47709/jebma.v3i2.2817.
Milgram, S. (1963). Behavioral study of obedience. Journal of Abnormal and Social Psychology, 67(4), 371–378. https://doi.org/10.1037/h0040525.
Misra, F. (2022). Tax compliance: Theories, research development and tax enforcement models info. Accounting Research Journal of Sutaatmadja (ACCRUALS), 24(2), 17–33.
Mulyati, Y., Tambuati Subing, H. J., Fathonah, A. N., & Prameela, A. (2019). Effect of profitability, leverage and company size on tax avoidance. International Journal of Innovation, Creativity and Change, 6(8), 26–35. https://doi.org/10.37641/jiakes.v12i2.1435.
Munjidah, A. N., & Halimatusadiah, E. (2024). Pengaruh return on asset dan proporsi komisaris independen terhadap tax avoidance. Jurnal Riset Akuntansi, 23–28. https://doi.org/10.29313/jra.v4i1.3800.
Noviyani, R., & Damayanty, P. (2024). The effect of good corporate governance, leverage, and company size on tax avoidance. Journal of Economic, Bussines and Accounting (COSTING), 7(2), 2433–2443. https://doi.org/10.31539/costing.v7i2.8953.
Prayogi, G. D., Eka, F., & Andi B., P. Z. (2021). Analisis kecenderungan penghindaran pajak penghasilan. MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara, 5(1), 39. https://doi.org/10.51774/mapan.v5i1.128.
Sampurno, F. P. L., & Anwar, S. (2023). Peran kepemilikan institusional sebagai variabel moderasi dalam pengaruh ROA, CR, dan DER terhadap tax avoidance. Journal of Economic, Business and Accounting, 7(1), 1166–1177.
Saputra, F. (2022). Analysis effect return on assets (ROA), return on equity (ROE) and price earning ratio (PER) on stock prices of coal companies in the Indonesia Stock Exchange (IDX) period 2018-2021. DIJEFA: Dinasti Internasional Journal of Economics, Finance and Accounting, 3(1), 82–94.
Singh, R., Gupta, C. P., & Chaudhary, P. (2023). Defining return on assets (ROA) in empirical corporate finance research: A critical review. Empirical Economics Letters, 23(January), 1–12. https://doi.org/10.5281/zenodo.10901886.
Siswanto, E. (2021). Manajemen Keuangan Dasar.
Taufiq, E. (2022). Pengaruh ukuran perusahaan dan tax avoidance terhadap manajemen laba perusahaan manufaktur di Bursa Efek Indonesia. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 10(2), 1097–1108. https://doi.org/10.37676/ekombis.v10i2.2589.
Utama, I. P., Krisnandi, H., & Digdowiseiso, K. (2024). The influence of profitability and leverage on tax avoidance with company size as a moderation variable. Journal of Social Science, 5(1), 125–138. https://doi.org/10.46799/jss.v5i1.775.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Johanes Oktavian Sanger, Rilla Gantino
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
