PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE

Abstract

This research aimed to determine the effect of firm size, leverage, and profitability on tax avoidance. The independent variables were firm size which was measured by logn (Total Asset), leverage which was measured by Debt to Total Asset Ratio (DAR), and profitability which was measured by Return On Assets (ROA). Meanwhile, the dependent variable which was tax avoidance was measured by the Cash Effective Tax Rate (CETR). The research was quantitative. Moreover, the population was Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during 2020- 2022. The data collection technique used purposive sampling with 55 samples taken. Furthermore, the data were secondary, in the form of companies’ financial statements and annual reports from IDX during 2020-2022. The data analysis technique used multiple linear regression. The result concluded that firm size did not affect tax avoidance. However, leverage had a positive effect on tax avoidance. In contrast, profitability had a negative effect on tax avoidance.