THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE

Abstract

This research aims to determine the effect of profitability, leverage and company size on tax avoidance. This study uses a causal quantitative research with descriptive statistical analysis. The sampling technique uses purposive sampling was canducted on property and real estate companies listed on Indonesia Stock Exchange in 2021-2022 with a sample of 54 companies. The analysis method was processed using SPSS with data analysis techniques wich include normality test, multicolinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test (R²), and partial influence test (t test). The research results show that profitability and leverage influence tax avoidance. Meanwhile, company size has no effect on tax avoidance