PENGARUH PROFITABILITY, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE

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Emilia Yusiana
Yuniarwati Yuniarwati

Abstract

The purpose of this study is to analyze the effect of profitability, leverage, and firm size
towards tax avoidance on manufacturing companies listed in Indonesian Stock
Exchange (IDX) 2018-2020 period. Secondary data in the form of financial statement
obtained from website idx.co.id was used in this study. This study used 70
manufacturing companies that have been previously selected by purposive sampling
technique with total of 210 data for 3 (three) years. Data in this study were processed
with Eviews 12. The result of this study indicates that leverage has positive and
significant effect towards tax avoidance, however profitability and firm size have no
significant effect towards tax avoidance.

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