PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DI SEKTOR PERTAMBANGAN Perusahaan Listing BEI tahun 2019-2021

Abstract

This study aims to test and analyze the effect of profitability, leverage on tax avoidance. Profitability is measured by return on assets (ROA), while leverage is measured by debt to equity ratio (DER). This type of research is quantitative research. Population Research is a mining company listed on the Indonesia Stock Exchange (IDX). The data used in this study was obtained from the annual financial statements of mining companies. The sampling process uses the purposive sampling method, that is by selecting samples with predetermined criteria. Based on the purposive sampling method, samples were obtained as many as 23 mining companies. The research data was taken for 3 years, namely from 2019 to 2021 so that 51 processed data were obtained. The data analysis technique was carried out using Multiple Linear Regression with the help of SPSS version26 program. Based on the results of the study, it shows that partial profitability has a significant effect on tax avoidance, and leverage has a significant effect on tax avoidance. The results simultaneously show that the variables of profitability, leverage affect tax avoidance.