PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research method uses quantitative research methods with a causal approach. Sampling using purposive sampling technique with a total sample of 50 financial report data. The data analysis method used was correlation analysis, t test and F test. The results showed that; Hypothesis 1. Firm size has no significant effect on tax avoidance. Hypothesis 2. Profitability has no significant effect on tax avoidance. Hypothesis 3. Leverage has a significant effect on tax avoidance. Hypothesis 4. Firm size, profitability and leverage have no simultaneous significant effect on tax avoidance.