PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)

Abstract

This research aimed to examine: (1) the effect of profitability on tax avoidance as measured by Return on Assets (ROA), (2) the effect of company size on tax avoidance as measured by SIZE and (3) the effect of leverage on tax avoidance as measured by Debt to Equity Ratio (DER). The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This research uses quantitative methods, the sample technique of this research uses purposive sampling method. The population used in this study were 10 companies with a total sample of 50 samples. The analytical method used was multiple linear regression analysis using SPSS (Statistical Product and Service Solution) version 26. The results of this study obtained the findings (1) profitability (Return on Assets) has a negative effect on tax evasion, (2) firm size (SIZE) has no effect on tax evasion and (3) leverage (Debt to Equity Ratio) has a positive effect on tax evasion.