Detail Cantuman

ABSTRACT
Indri Novita (201730029). Effect of leverage on asset returns and Tax
evasion Manufactur Compani in Indonesian market (directed by Andi Agus and
Nuramal).

Die doel hierdie studie determine if it existed return on assets, leverage
have an effect on tax evasion for Indonesian stock market producers. Collect Use
secondary data obtained from www.idx.co.id. the required sampling technique.
From 2017 to 2019, there were 193 manufacturers, but the sample taken was 12
companies using SPSS22.

As a result of examining the dependent variable of tax evasion and the
independent variables of asset return and leverage, it was found that asset return
did has a significant impact on tax evasion in part, partial leverage did affect tax
evasion. return on assets. They turned does not significantly affect using them
together.

Keywords : Return to asets, useful and tax avoidance.