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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)


  • Tarisyah Cahyatie Universitas Krisnadwipayana
  • Mulia Rahmah Universitas Krisnadwipayana



Profitability, Firm Size, leverage, tax avoidance


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.


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