<![CDATA[A company can not be separated from the tax burden. Various companies are trying to minimize the taxes they have to pay, even if they can be avoided. The factors that affect tax are interesting to study because the tax burden paid in the future can be predicted by the items in the financial statements. So that it can make a new formula from the financial statement items to predict the tax burden. The purpose of this study was to determine whether ROA, Total Assets, Liquidity, and Liabilities had a significant positive effect on the tax burden of trading companies listed on the IDX for the period 2014-2018. This research uses a quantitative approach with associative research type. Data collection through secondary data. Data analysis techniques used Classical Assumption Test, Multiple Linear Regression Test, Hypothesis Test, and Determination Coefficient Test. The results show that ROA has a significant positive effect on the tax burden of trading companies listed on the IDX for the period 2014-2018. Every one-unit increase in the ROA variable will increase the tax burden, and vice versa. Total Asset has a significant positive effect on the tax burden of trading companies listed on the IDX for the period 2014-2018. Every one-unit increase in the Total Asset Variable will increase the tax burden, and vice versa. Liquidity has a significant positive effect on the tax burden of trading companies listed on the IDX for the period 2014-2018. Every one-unit increase in the Liquidity Variable will increase the tax burden, and vice versa. Liabilities have a significant positive effect on the tax burden of trading companies listed on the IDX for the period 2014-2018. Every one-unit increase in the Liability Variable will increase the tax burden, and vice versa. ROA, Total Assets, Liquidity, and Liabilities simultaneously affect the Tax Burden of trading companies listed on the IDX for the period 2014-2018.]]>
