PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur, Sektor Industri Barang Konsumsi, Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017 sampai 2021)

Abstract

This study aimed to analyze influence of profitability on tax avoidance, firm size on tax avoidance, leverage on tax avoidance, as well as analyze influence of profitability, firm size, and leverage simultaneously against tax avoidance.Measuring tax avoidance in this study using the CASH ETR, profitability using return on asset (ROA), firm size using SIZE and leverage using debt to equity ratio (DER) . The population in this research are the manufacturing companies in the consumer goods industry sector, food and beverThe sampling technique is a purposive sampling method age industry sub sector. listed in Indonesia Stock Exchange for year 2017-2021. The sampling technique is a purposive sampling method by considering criteria-criteria, which result for 75 data sample. The analysis method uses descriptive statistic analysis and regression analysis with SPSS version 26.Descriptive statistical test results showed an average of 28,56% CASH ETR indicated high levels of the tax avoidance. Regression test results shows that variabel of the profitability and leverage have a significant effect on tax avoidance, while firm size not effect on tax avoidance. Simultaneous statistic test show that variabel of profitability, firm size, and leverage have a significant on tax avoidance.